State Act
17A
Section 17A. Tax to be first charge on property.
The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
Act no. 11 of 19761976In forceGujarat (State Act)
1[17A. Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a person on account of tax, interest or penalty for which he is liable to pay to the Government, shall be a first charge on the property of such person.]