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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 Chapters List Chapter XIV DEMANDS AND RECOVERY This

Section 57 - Tax to be first charge on property - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016
Chapter XIV
DEMANDS AND RECOVERY
  • Contents

57. Tax to be first charge on property

Notwithstanding anything to the contrary contained in any law for the time being in force, 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 Central or a State Government shall be a first charge on the property of such taxable person, or as the case may be, such person.

 
 
 
 

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