Mode and time of recovery

Mode and time of recovery.―

1. (1) When building tax or luxury tax is not paid on the due date, the arrears of the tax shall bear interest at the rate of six per cent per annum from the date of default.
2. (2) The arrears of building tax or luxury tax and the interest, if any, thereon shall be a first charge on the building in respect of which it is payable, and notwithstanding anything contained in any other law, the claim for such arrears and interest shall have precedence over the claim for any tax levied by a local authority, and such amount shall be recoverable under the law for the time being in force relating to the recovery of arrears of public revenue due on land.