Tax to be first charge on property.
Section 82
GST – States
DEMANDS AND RECOVERY
Bihar Goods and Services Tax Act, 2017
82. Tax to be first charge on property.-
Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, 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 Government shall be a first c
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