THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005)
CHAPTER IV : RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX

Body 34A. Tax to be first Charge :

Notwithstanding anything to the contrary, contained in any law or contract, any amount of tax, penalty or other amount, if any, payable by a dealer or other person under this Act shall be first charge on the property of the dealer or such person.