Section 81
Transfer of property to be void in certain cases
In force
Section 81. Transfer of property to be void in certain cases.
Where a person, after any amount has become due from him, creates a charge on or parts with the property by way of sale, mortgage, exchange, or any other mode of transfer, 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-81.html
- Source confidence: Pending verification
Quick facts
- Section
- 81
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0