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State of Meghalaya - Section

Section 63 in Meghalaya Value Added Tax Act, 2003

63. Tax to the first charge on property.

- Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a dealer under this Act on account of tax penalty or interest or any amount which a person is required to pay under this Act shall be first charge on the property of the dealer or such person.