Quick Navigation
Section 82 - Central Goods and Services Tax Act, 2017
The Central 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 (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 Government shall be a first charge on the property of such taxable person or such person.
Related Sections
Related Acts
- Bilateral Netting of Qualified Financial Contracts Act, 2020
- Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome (Prevention and Control) Act, 2017
- Payment of Gratuity (Amendment) Act, 2018
- National Commission for Homoeopathy Act, 2020
- Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Amendment Act, 2015
* Only for reference.