Liability under Act to be first charge

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..... twithstanding anything to the contrary contained in any Central Act or State Act, any amount of 2 [tax], penalty, interest, or any other sum payable by an assessee or any other person under this Ch .....

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..... may be. *********** Notes: 1. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 2. Substituted vide Finance Act, 2012, w.e.f. 28-5-2012, before it was read as, duty 3. As Amend .....

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