21. Electricity duty to be first charge.-

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 (Central Act No. 31 of 2016), any amount payable by the licensee or a person other than licensee on account of electricity duty, interest or penalty which he is liable to pay to the State Government under this Act, shall be the first charge on the property of such licensee or a person other than licensee.