Section 48 in The Gujarat Value Added Tax Act, 2003
48. Tax to be 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 or any other person or account of tax, interest or penalty for which he is liable to pay to the Government shall be a first change on the property of such dealer, or as the case may be, such person.
