Ins. by Act 8 of 2011, s. 66. — THE CENTRAL EXCISE ACT, 1944

5 . Ins. by Act 8 of 2011, s. 66. Financial Institutions Act, 1993 (51 of 1993) 1 [the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002) and the Insolvency and Bankruptcy Code, 2016], be the first charge on the property of the assessee or the person, as the case may be.]

Section 5