Amounts due to Corporation to be first charge.

All amounts due to the Corporation from any owner of land under sub-section (1) of section 10 as the cost, or part of the cost of any work carried out by the Corporation or towards expenses incurred by the Corporation for maintaining or repairing any work, or from any person as contribution under sub-section (2) of section 10, together with interest thereon, shall, subject to any charge for basic tax or other taxes, cesses or other amounts due to the Government, or a local authority, be a first charge on the land benefitted by such work and upon the movable property, if any, found within or upon the same and belonging to such person. Explanation.—In this section, "basic tax" means the tax payable under the Kerala Land Tax Act, 1961 (13 of 1961).