Tax to be first charge on property
Section 57
Bill
DEMANDS AND RECOVERY
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
57. Tax to be first charge on property
Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Central or a State Government shall be a first charge on the property of such tax
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