Tax to be first charge on property.
Section 82
GST – States
DEMANDS AND RECOVERY
Goa 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, (Central Act 31 of 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 Govern
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