State Act
66
Section 66. Liability under this Act to be the First Charge.
The Goa Value Added Tax Act, 2005
Act no. 9 of 20052005In forceGoa (State Act)
66. Liability under this Act to be the First Charge.— Notwithstanding anything contained in any contract to the contrary but subject to any provision regarding creation of first charge in any Central Act for the time being in force, any amount of tax, penalty, interest, sum forfeited, fine or any other sum, payable by a dealer or any other person under this Act, shall be the first charge on the property of the dealer or, as the case may be, person.