# The Assam Goods and Services Tax Act, 2017, Section 82

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/82/

## Text

Notwithstanding anything to the contrary contained in any law for the 31 of 2016 time being in force, save as otherwise provided in the Insolvency and Central Act Bankruptcy Code, 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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