State Act
47
Section 47. Liability under this Act to be the first charge.
The Rajasthan Value Added Tax Act, 2003
Act no. 4 of 20032003In forceRajasthan (State Act)
47. Liability under this Act to be the first charge.– Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and any other sum payable by a dealer or any other person under this Act, shall be the first charge on the property of such dealer or person.