Liability under Act to be first charge

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....ntrary contained in any Central Act or State Act, any amount of 2[tax], penalty, interest, or any other sum payable by an assessee or any other person under this Chapter, shall, save as otherwise prov....

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....ed vide Finance Act, 2011, w.e.f. 8-4-2011 2. Substituted vide Finance Act, 2012, w.e.f. 28-5-2012, before it was read as, "duty" 3. As Amended vide Insolvency and Bankruptcy Code, 2016, SIXTH SCHED....