Section 67A in The Kerala Agricultural Income Tax Act, 1991
67A. Tax payable to be the first charge on the property.
- Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax, penalty, interest or any other amount if any, payable by an assessee or any other person under this Act, shall be the first charge on the property of the assessee, or such person.
