Certain transfers to be void.

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....is assets in favour of any other person during the pendency of any proceeding under this Code or after the completion thereof, then, such charge on, or transfer of, any asset by him in favour of the o....

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....cer. (3) This section applies to cases where the amount of tax or other sum payable, or likely to be payable, under this Code exceeds five thousand rupees and the assets charged or transferred excee....