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Section 85 Liability in case of transfer of business. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by...

Section 84 Continuation and validation of certain recovery proceedings. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter...

Section 83 Provisional attachment to protect revenue in certain cases. 1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of...

Section 82 Tax to be first charge on property. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the...

Section 81 Transfer of property to be void in certain cases. Where a person, after any amount has become due from him, creates a charge on or parts with the...

Section 80 Payment of tax and other amount in instalments On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the...

Section 79 Recovery of tax (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is...

Section 78 Initiation of recovery proceedings Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a...

Section 77 Tax wrongfully collected and paid to Central Government or State Government (1) A registered person who has paid the Central tax and State tax or, as the case...

Section 76 Tax collected but not paid to Government (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court...