47A Liability under this Act to be the first charge

 

47A Liability under this Act to be the first charge
 
Notwithstanding anything contained in any contract to the contrary, but subject to any provision regarding creation of first charge in any Central Act for the time being in force, any amount of tax, penalty, interest, composition money, sum forfeited, fine or any other sum payable by a dealer or any other person under this Act, shall be the first charge on the property of the dealer or, as the case may be, the person.
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Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor

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