Amendment status not verified — confirm the current text below against the official source.
Liability of 1[vacant land]1, building, etc., for tax.—All sums due on account of any tax imposed in the form of 1[property tax]1 mentioned in section 110 shall subject to prior payment of land revenue, if any, due to the Government thereupon, be a first charge upon the 1[building or vacant land]1, in respect of which such tax is leviable, and upon the movable 108 property, if any, found within or upon such 1[building or vacant land]1, and belonging to the person liable for such tax or taxes and shall be recoverable as arrears of land revenue: