Tax to be first charge on property

The Himachal Pradesh General Sales Tax Act, 1968

Tax196853 of 61 sections available

Statutory text

B. 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 and penalty including interest, if any, payable by a dealer or any other person under this Act shall be a first charge on the property of the dealer or such other person.

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