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Section 82: Tax to be first charge on property.

The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 of 2017

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, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.

Where this provision sits

ActThe Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section82
Marginal noteTax to be first charge on property.
JurisdictionState of Meghalaya
StatusIn force as published by the source

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