Section 82 - Tax to be first charge on property. - Gujarat Goods and Services Tax Act, 2017

Tax to be first charge on property. 82. 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, (31 of 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.