# The Andhra Pradesh Goods and Services Tax Act, 2017, Section 82

- Act: The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/82/

## Text

Tax to be first charge on property- Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (Act No.31 of 2016) any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person

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