Section 37: Liability under this Act to be the first charge.
The Maharashtra Value Added Tax Act, 2002.State Act of Maharashtra · Act 9 of 2005
[(1)] Notwithstanding anything contained in [any law for the time being in force, or any contract to the contrary] any amount of tax, penalty, interest, sum forfeited, fine or any other sum, payable by a dealer or any other person under this Act, shall be the first charge on the property of the dealer or, as the case may be, person.
[(2) The first charge as mentioned in sub-section (1) shall be deemed to have been created on the expiry of the period specified in sub-section (4) of section 32, for the payment of tax, penalty, interest, sum forfeited, fine or any other amount.]
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
renumbered, Mah. 31 of 2017. Section 38 was renumbered as sub-section (1) by Mah. 31 of 2017, s. 13.
substituted, Mah. 10 of 2025. These words were substituted for the words "any contract to the contrary, but subject to any provision regarding creation of first charge in any Central Act for the time being in force," by Mah. 10 of 2025, s. 3.
added, Mah. 31 of 2017. Sub-section (2) was added by Mah. 31 of 2017, s. 13.
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