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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>First charge on property: taxes, interest and penalties owed to government take priority over other claims, subject to insolvency law</h1> Any amount payable by a taxable person or other person on account of tax, interest or penalty to the Government constitutes a first charge on property of that person, subject to the exception under the Insolvency and Bankruptcy Code, 2016.

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