Section 16B in Himachal Pradesh General Sales Tax Act, 1968
16B. [ Tax to be first charge on property. [Section 16-B inserted vide Act No. 14 of 1994 (Section 5).]
- Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and penalty including interest, 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 other person:]
