82 Tax to be first charge on property – CGST Billl 2017

By | April 8, 2017
(Last Updated On: April 8, 2017)

CGST Billl 2017

AS INTRODUCED IN LOK SABHA
Bill No. 57 of 2017

THE CENTRAL GOODS AND SERVICES TAX BILL, 2017

Tax to be first charge on property.  

  1. 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.
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  1. Pingback: CGST Billl 2017- Chapter Wise and Section Wise - Tax Heal

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