Tax to be a first charge on building and land on which it is leviable.

20. Notwithstanding anything contained in any law for the time being in force and notwithstanding any rights arising out of contract or otherwise howsoever, all sums due on account of the tax or penalty imposed under section 16, in respect of any building or land shall, subject to the prior payment of land revenue, if any, due to the State Government thereon, be a first charge upon the said building or land and upon the movable property, if any, found within or upon such building or land and belonging to the person liable for such tax or penalty.