Section 14 in Kerala Motor Vehicles Taxation Act, 1976
14. Transfers to defeat or delay recovery of tax and other amounts.
- Where during the pendency of any proceedings under this Act for the recovery of the tax or other amount due in respect of any motor vehicle, the registered owner or the person having possession or control of that motor vehicle creates a charge on, or transfers, whether by way of sale, mortgage exchange or any other mode of transfer whatsoever, and of his assets in favour of any other person with intent to defeat or delay the recovery of such tax or other amount from him, such charge or transfer shall be void as against any claim in respect of the tax or other amount found payable by him on completion of the said proceedings:Provided that nothing in this section shall impair the rights of a charge-holder or transferee in good faith and for consideration.
