Yes. Notwithstanding anything to the contrary contained in any law for the time being force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, first charge shall be on –
(a) the property of taxable person in respect of any amount payable by such taxable person, or
(b) the property of any other person on account of tax, interest or penalty which he is liable to pay to the Government.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax to be first charge on property: FAQ NO. 54)