of2016

Notwithstanding anything to the COlltrary contained in.?Y 1',w Tu to be first charge on for the time being in. force, save u, .o?erwise provided in. the property. Insolvency and Bankruptcy Code, 2016, any amount gayable by a.taxable person or·any other person on· account of tax. in?or.penaltywhich he is liable !OP,Y to the Government shall be a first giarge on the property of such taxable person or such?on. · ··