Section 51
Tax to be first charge on property.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
Notwithstanding anything to the contrary contained in any
law for the time being in force, any amount of tax and interest and penalty, if any, payable by a dealer or
any other person under this Act shall be a first charge on the property of the dealer or such person.