The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
Section 63. Tax to the 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 under this Act on account of tax penalty or interest or any amount which a person is required to pay under this Act shall be first charge on the property of the dealer or such person.
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