State Act
77
Section 77. Tax to be first charge on property
THE UTTAR PRADESH VALUE ADDED TAX Act , 2008
In forceUttar Pradesh (State Act)
77. Tax to be first charge on property Notwithstanding anything to the contrary contained in any other law for the time being in force, any amount payable by a dealer or any other person under this Act on account of tax, fee, penalty or interest, shall be the first charge on the property of the dealer or such person.