section 63
Tax to the first charge on property
The Meghalaya Value Added Tax Act, 2003Tax2003117 sections12 chapters
Chapter VI RETURN AND PAYMENT OF TAX, ASSESSMENT ETC
Statutory text
Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a dealer under this Act on account of tax penalty or interest or any amount which a person is required to pay under this Act shall be first charge on the property of the dealer or such person.
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