Insertion of new section 11E

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..... e following section shall be inserted, namely : 11E. Liability under Act to be first charge. Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, pen .....

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..... t Act, 2002, (54 of 2002) be the first charge on the property of the assessee or the person, as the case may be. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat .....

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