Section 9(4) in The Haryana Local Area Development Tax Act, 2000
(4)Where during the pendency of any proceedings under this Act, any person liable to pay any tax or other dues creates a charge on, or transfers, any immovable property belonging to him in favour of any other person with the intention of defrauding the State of any such tax or other dues, payable by such person as a result of the completion of the said proceedings.
