Section 12C • THE GUJARAT MOTOR VEHICLES TAX ACT, 1958
Section 12C. Tax to be charge on property
12C. Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by the owner or a person in possession or control of a motor vehicle on account of tax, interest or penalty for which he is liable to pay to the Government, shall be a first charge on the property of such person or owner or proprietor.
{
"act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
"act_slug": "gujarat-motor-vehicles-tax-act-1958",
"section_label": "Section",
"section": {
"number": "12C",
"title": "Section 12C. Tax to be charge on property",
"chapter": null,
"content": "12C. Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by the owner or a person in possession or control of a motor vehicle on account of tax, interest or penalty for which he is liable to pay to the Government, shall be a first charge on the property of such person or owner or proprietor.",
"footnote": "",
"is_definition": false,
"sort_order": 570
},
"prev_section": "12B",
"next_section": "13"
}
