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

- Act: The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/82/

## Text

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, 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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