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Section 68 – Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

68. Transfers during pendency of proceedings void

Where, during the pendency of any proceedings under this Act, any person creates a charge on or parts with the possession by way of sale, mortgage, gift or exchange or any other mode of transfer whatsoever, of any of his assets in favour of other person, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by such person as a result of the completion of the said proceedings.

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Delhi Sales Tax, 1975

Indian Laws – Bare Acts


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