Insertion of new section 11E- Liability under Act to be first charge.

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..... any Central Act or State Act, any amount of duty, penalty, interest, or any other sum payable by an assessee or any other person under this Act or the rules made thereunder shall, save as otherwise provided in section 529A of the Companies Act, 1956, (1 of 1956.) the Recovery of Debts Due to Banks and the Financial Institutions Act, 1993 (51 of 1993.) and the Securitisation and Reconstruction of .....

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