Amendment status not verified — confirm the current text below against the official source.
Taxes on lands and buildings a first charge on premises on which they are assessed : Taxes due under this Act in respect of any land or building shall subject to the prior payment of the land revenue, if any due to the Government, be a first charge thereon. Explanation.- The term 'taxes' in this section shall be deemed to include the costs of recovery thereof and the penalty, if any, payable as specified in the bye-laws.