Section 26B: Tax payable to be first charge on the property

Q: What does Section 26B of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 26B CST Act pertains to "Tax payable to be first charge on the property". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 26B of The Central Sales Tax Act, 1956 (CST Act) governs tax payable to be first charge on the property. As verified on 19 May 2026.

Q: Is Section 26B CST Act still in force?

Yes, Section 26B of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 26B CST Act?

धारा 26B CST Act is the Devanagari Hindi reference for Section 26B of the The Central Sales Tax Act, 1956. Section 26B of The Central Sales Tax Act, 1956 (CST Act) governs tax payable to be first charge on the property. As verified on 19 May 2026.

Q: What is Dhara 26B CST Act?

Dhara 26B CST Act is the Roman Hindi reference for Section 26B of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 26B of The Central Sales Tax Act, 1956 (CST Act) governs tax payable to be first charge on the property. As verified on 19 May 2026.

Q: How to cite Section 26B of The Central Sales Tax Act, 1956?

Cite as: "Section 26B, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, 1956, § 26B (India).

Law on Tips Editorial Board

Tuesday, 28 July 2026

Law on Tips(LOTS)

India's Premier Legal News

⌘K

Submit News

Login

Home
The Bar Room
The Gazette
The Library
Legal League
Columns
Interviews

⚖

Loading…

Law on Tips.

India's most authoritative legal news platform. Bringing you the latest judgments, legislative updates, and in-depth legal analysis from the Supreme Court, High Courts, and Tribunals.

Explore

The Bar Room
The Gazette
The Library
Compare Acts
Legal League
Columns

Trust & Standards

About Us
Editorial Policy
Fact-Checking
Corrections
Methodology
Ownership
Masthead
Privacy Policy
Terms of Use
Contact

Subscribe

Get the latest legal news delivered to your inbox daily.

Bar News Acts League

Login

Table of Contents

The Central Sales Tax Act, 1956

Chapter VA — ssessment, Collection and Penalty

Section 26B

Tax payable to be first charge on the property

- Notwithstanding anything to the contrary contained in any other law for the time being in force, any amount of tax, penalty, interest and any other amount, if any, payable by a dealer or any another person under this Act, shall be the first charge on the property of the dealer, or such person.

Related Sections

§26A

Certain transfers to be void

CST Act

§26C

Liability of Directors of a Private Company

Procedure to be followed by the assessing authority

Special provision for completion of assessment

CST Act

Printed from Law on Tips • The Central Sales Tax Act, 1956

PreviousSection 26A

NextSection 26C

Table of Contents

The Central Sales Tax Act, 1956

Chapter VA — ssessment, Collection and Penalty

Section 26B

Tax payable to be first charge on the property

- Notwithstanding anything to the contrary contained in any other law for the time being in force, any amount of tax, penalty, interest and any other amount, if any, payable by a dealer or any another person under this Act, shall be the first charge on the property of the dealer, or such person.