https://www.taxtmi.com/caselaws?id=154619 Section 33-A of the M.P. General Sales Tax Act, 1958 was construed strictly and applied only where a transfer is made during the pendency of proceedings under the Act with intent to defeat revenue. Because the assessment for the relevant period had already been completed before the sale, and a later demand notice did not amount to a pending proceeding, the transfer was not void against the Revenue. The proviso also did not apply. The transfer therefore remained valid, the suit for declaration was maintainable, and recovery proceedings could not be enforced against the transferred house. en-us Thu, 04 Dec 1986 00:00:00 +0530 Sat, 24 Aug 2013 12:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154619 Section 33-A of the M.P. General Sales Tax Act, 1958 was construed strictly and applied only where a transfer is made during the pendency of proceedings under the Act with intent to defeat revenue. Because the assessment for the relevant period had already been completed before the sale, and a later demand notice did not amount to a pending proceeding, the transfer was not void against the Revenue. The proviso also did not apply. The transfer therefore remained valid, the suit for declaration was maintainable, and recovery proceedings could not be enforced against the transferred house. Case-Laws VAT and Sales Tax Thu, 04 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154619