Section 43(8) in The Delhi Value Added Tax Act, 2004
(8)on the service of the certificate under sub-section (6) upon a certificate debtor:(a)any private transfer or delivery of any of his immovable property or of any interest in any such property, shall be void against any claim enforceable in the execution of the certificate; and(b)the amount due from time to time in respect of the certificate shall be a charge upon the immovable property of the certificate debtor, to which every other charge created subsequently to the service of the said certificate shall be postponed.
