section 51
Tax to be first charge on property.
The Bihar Value Added Tax Act, 2005Tax2005100 sections15 chapters
Chapter VI RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
Statutory text
Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and interest and penalty, 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 person.
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