Amendment status not verified — confirm the current text below against the official source.
The land tax or the urban land tax shall, notwithstanding anything to the contrary contained in any law for the time being in force, or in any decree or order of any court or other competent authority but subject to the claim for any tax or other amount due to the Central Government be a first charge upon the land or building, as the case may be, of the person who is liable to pay such land tax or urban land tax, as the case may be. 26 The West Bengal Urban Land Taxation Act, 1976. VIII of 1976.] (Chapter VL—Assessment and collection of charges.— Sections 16-19.) CHAPTER VI Assessment and collection of charges