https://www.taxtmi.com/caselaws?id=155690 A gift deed executed to the assessee's wife was treated as a fraudulent transfer because the sales tax liability had already accrued and the transfer was made to defeat Revenue recovery. The Madhya Pradesh High Court held that section 33-A of the M.P. General Sales Tax Act, 1958 was satisfied on the facts, and rejected the argument that later insertion of the provision prevented its application where the dues and recovery issue continued beyond that date. It also held that a transfer intended to defraud creditors is void under general law, including section 53 of the Transfer of Property Act, 1882, and that prior notice to the transferee was not required in these circumstances. en-us Mon, 08 Apr 1985 00:00:00 +0530 Fri, 06 Sep 2013 16:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155690 A gift deed executed to the assessee's wife was treated as a fraudulent transfer because the sales tax liability had already accrued and the transfer was made to defeat Revenue recovery. The Madhya Pradesh High Court held that section 33-A of the M.P. General Sales Tax Act, 1958 was satisfied on the facts, and rejected the argument that later insertion of the provision prevented its application where the dues and recovery issue continued beyond that date. It also held that a transfer intended to defraud creditors is void under general law, including section 53 of the Transfer of Property Act, 1882, and that prior notice to the transferee was not required in these circumstances. Case-Laws VAT and Sales Tax Mon, 08 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155690