Section 82
Tax to be first charge on property
In force
Section 82. Tax to be first charge on property.
Notwithstanding anything to the contrary contained in any law, any amount payable by a taxable 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-82.html
- Source confidence: Pending verification
Quick facts
- Section
- 82
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0