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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Transfer of property void when tax due to protect revenue, unless adequate consideration, no notice, or officer permission.</h1> Transfers or acts by a taxable person executed after a tax becomes due that create a charge on his property by sale, mortgage, exchange or any other mode of transfer are void to the extent they defeat recovery. Exceptions: transfers made for adequate consideration without notice of pendency or without notice of the tax or other sum payable, or made with the previous permission of the proper officer.

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