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Section 77: Tax to be first charge on property

The Uttar Pradesh Value Added Tax Act , 2008State Act of Uttar Pradesh · Act 5 of 2008

Notwithstanding anything to the contrary contained in any other law for the time being in force, any amount payable by a dealer or any other person under this Act on account of tax, fee, penalty or interest, shall be the first charge on the property of the dealer or such person.

Where this provision sits

ActThe Uttar Pradesh Value Added Tax Act , 2008
Section77
Marginal noteTax to be first charge on property
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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