Section 35 in The Punjab Value Added Tax Act, 2005
35. Liability under this Act to be the first charge.
- Notwithstanding anything to the contrary contained in any contract or law for the time being in force, any amount of tax, penalty, interest and any other sum, payable by a taxable, registered or any other person under this Act, shall be the first charge on the property of such person from the date on which the amount becomes due to payable.
