Section 82. Tax to be first charge on property.-
Notwithstanding anything to the contrary contained in
any law for the time being in force, save as otherwise provided in the
Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or
any other person on account of tax, interest or penalty which he is liable to
pay to the Government shall be a first charge on the property of such taxable
person or such person.
