Section 81 of Sikkim GST Act 2017 : Transfer of property to be void in certain cases

By | June 2, 2018
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(Last Updated On: June 3, 2018)

Section 81 of Sikkim GST Act 2017

[ Section 81 of Sikkim GST Act 2017 explains Transfer of property to be void in certain cases and is covered in  CHAPTER XV  DEMANDS AND RECOVERY]

[ Enforced with effect from 1-7-2017. ]

Transfer of property to be void in certain cases

81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the said person:

Provided that, such charge or transfer shall not be void if it is made for adequate consideration, in good faith and without notice of the pendency of such proceedings under this Act or without notice of such tax or other sum payable by the said person, or with the previous permission of the proper officer.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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