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    <title>Tax to be first charge on property.</title>
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    <description>Any amount payable by a taxable person or any other person on account of tax, interest or penalty is a first charge on the property of such person, notwithstanding anything to the contrary in any other law. This priority applies to Government dues under the GST framework, subject only to the exception provided by the Insolvency and Bankruptcy Code, 2016.</description>
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      <description>Any amount payable by a taxable person or any other person on account of tax, interest or penalty is a first charge on the property of such person, notwithstanding anything to the contrary in any other law. This priority applies to Government dues under the GST framework, subject only to the exception provided by the Insolvency and Bankruptcy Code, 2016.</description>
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