Amendment status not verified — confirm the current text below against the official source.
The property tax and the surcharge upon the property tax payable under sub-section (2) of Section 230 or service cess under sub-section (4) shall, if any levied, subject to the prior payment of land revenue, if any, due to Government with regard to the place where the building locates, shall be the first charge upon the building, land and upon the movable property, if any, found within or upon the same and belonging to the persons liable to such tax.] Substitution by Act 30 of 2009 dt. 07/10/2009.Prior to the substitution it read as under: "Property tax, first charge on property.-The property tax on buildings and lands shall, subject to the prior payment of land revenue, if any, due to the Government thereon, be a first charge upon the said buildings or lands and upon the movable property, if any, found within or upon the same and belonging to the person liable to such tax."