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of <h1>Tax Obligations Take Precedence: First Charge on Property for Tax, Interest, or Penalty Owed to Government</h1> Any amount payable by a taxable person or any other person for tax, interest, or penalty owed to the Central or State Government is a first charge on the property of that person. This provision applies regardless of any conflicting laws currently in force, ensuring that tax obligations take precedence over other claims on the property.
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