Bihar Value Added Tax Act : Tax to be first charge on property. Indian Bare Acts :

Bihar Value Added Tax Act,2005

Act No : 27

Section : Tax to be first charge on property.

51. Tax to be first charge on property.-Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and interest and penalty, if any, payable by a dealer or any other person under this Act shall be a first charge on the property of the dealer or such person.