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State of Odisha - Section

Section 55 in Orissa Value Added Tax Act, 2004

55. Tax to be First charge on property.

- Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax, including interest or penalty or both, 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 person, as the case may be.