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Section 18
The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000Rajasthan

Section 18. Liability under this Act to be the first charge

Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and any other sum payable by any person under this Act, shall be first charge on the property of such person.