Section 18 in The Punjab Tax on Luxuries Act, 2009
18. Liability under this Act to be the first charge.
- Notwithstanding anything to the contrary contained in any other law, enacted by the Punjab State Legislature, for the time being in force, the amount of tax, penalty, interest or any other sum, payable by a proprietor or any other person under this Act, shall be the first charge on the property of such proprietor or person from the date, on which the amount becomes due and payable.
