State Act
34-A
Section 34-A. Tax to be first Charge
THE UTTARAKHAND VALUE ADDED TAX ACT, 2005
Act no. 27 of 20052005In forceUttarakhand (State Act)
{34A. Notwithstanding anything to the contrary, contained in any law or contract, any amount of tax, penalty or other amount, if any, payable by a dealer or other person under this Act shall be first charge on the property of the dealer or such person. }3