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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 treats tax liabilities as paramount despite other laws, subject to specified statutory exceptions.</h1> Liability for any tax, penalty, interest or other sum payable under the Chapter is a first charge on the assessee's or other person's property, taking priority over inconsistent Central or State enactments, subject only to specified statutory exceptions under the Companies Act and the debt recovery and securitisation statutes referenced.

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