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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 other person on account of tax, interest or penalty is a first charge on that person&#039;s property, operating notwithstanding contrary provisions in other laws and subject only to the exception provided by the Insolvency and Bankruptcy Code, 2016; the provision treats tax, interest and penalties as a priority secured claim for recovery purposes.</description>
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