Section 10C in Andhra Pradesh Entertainments Tax Act, 1939
10C. [ Liability under the Act to be the first charge. [Inserted by Act No. 27 of 2008, dated 21.9.2008.]
- Notwithstanding anything to the contrary contained in any Law for the time being in force, any amount of tax, including deferred tax, including tax deferred in general or under any scheme, by what ever name called by the Government, penalty, interest and any other sum payable by the proprietor or any other person under the Act, shall be first charge on the property of such proprietor, or any other person as the case may be.]
