State Act
82
Section 82. Tax to be first charge on property
The Andhra Pradesh Goods and Services Tax Act, 2017
Act no. 16 of 20172017In forceAndhra Pradesh (State Act)
82. Tax to be first charge on property- Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (Act No.31 of 2016) 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 Government shall be a first charge on the property of such taxable person or such person