Section 44(3) in Kerala Revenue Recovery Act, 1968
(3)Where a defaulter transfers immovable property to a near relative or for grossly inadequate consideration after public revenue due on any land from him has fallen in arrear, it shall be presumed until the contrary is proved, that such transfer is made with intent to defeat or delay the recovery of such arrear, and the Collector or the authorised officer may, subject to the order of a competent court, proceed to recover such arrear of public revenue by attachment and sale of the property so transferred, as if such transfer had not taken place:Provided that, before proceeding to attach such property, the Collector or the authorised officer shall-• give the defaulter an opportunity of being heard; and• record his reasons therefor in writing.Explanation. - For the purposes of this section, "near relative" includes husband, wife, father, mother, brother, sister, son, daughter, step-son, step-daughter, uncle, aunt, son-in-law, daughter-in-law, brother-in-law, nephew or niece of the transferor.
