Tax to be first charge on property

The Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001

Tax200131 sections

Statutory text

Tax to be first charge on property.— Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax, penalty, interest or any other sum payable by a dealer or any other person under this Act shall be the first charge on the property of the dealer or such person.

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