Liability under Act to be first charge

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..... to the contrary contained in 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, shall, save as otherwise p .....

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..... ase may be. *********** Notes: 1. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011 2. As Amended vide Insolvency and Bankruptcy Code, 2016, FOURTH SCHEDULE, before it was read as .....

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