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    <title>Tax to be first charge on property.</title>
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    <description>Taxes, interest and penalties owed to the Government constitute a first charge on the property of the person liable under the Jammu and Kashmir Goods and Services Tax framework, prevailing over other laws except where the Insolvency and Bankruptcy Code, 2016 as applicable to the State provides otherwise.</description>
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      <description>Taxes, interest and penalties owed to the Government constitute a first charge on the property of the person liable under the Jammu and Kashmir Goods and Services Tax framework, prevailing over other laws except where the Insolvency and Bankruptcy Code, 2016 as applicable to the State provides otherwise.</description>
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