Amendment status not verified — confirm the current text below against the official source.
(1) For the amount of all rates [leviable under this Act] in respect of any goods, and for the rent due to the Board for any buildings, plinths stacking areas, or other premises on or in which any goods may have been placed, the Board shall have a lien on such goods, and may seize and detain the same until such rates and rents are fully paid. (2) Such lien shall have priority over all other liens and claims, except for general average and for ship-owner's lien upon the said goods for freight and other charges where such lien exists and has been preserved in the manner provided in sub-section (1) of section 60, and for money payable to the Central Government [under any law for the time being in force relating to customs, other than by way of penalty or fine]. Subs. by Act 15 of 1997, sec. 23, for "leviable by the Board under this Act" (w.r.e.f. 09/01/1997). Subs. by Act 29 of 1974, sec. 21, for "under any law for the time being in force", w.e.f. 15/01/1975).