Section 55(6) in West Bengal Value Added Tax Act, 2003
(6)On the service of notice of any certificate under sub-section (5) upon a certificate-debtor, -(a)any private transfer or delivery of any of his immovable property situated in the area in which the certificate is sent, or of any interest in any such property, shall be void against any claim enforceable in 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, wherever situated, to which if it other charge created subsequently to the service of the said notice shall be postponed.
