Section 16C in Andhra Pradesh General Sales Tax Act, 1957
16C. Liability under this Act to be the first charge.
- Notwithstanding anything to the contrary contained in any law for the time being in force, [any amount of tax, Government loan extended to the dealer due to treating deferred tax as deemed to have been paid, penalty, interest] [Substituted 'any amount of tax, penalty, interest' by Act No. 25 of 2002, dated 21.12.2002.] and any other sum if any, payable by a dealer or any other person under this Act, shall be the first charge on the property of dealer, or such person.
