Taxes payable to be a first charge and recoverable as arrears of land

revenue:- (1) Any tax payable, or any sum due to any Municipality, under this Act or the rules made thereunder besides being recoverable in any other manner provided therefor in this Act, shall subject to any claim on behalf of the Government, be a first charge on the property in respect of which it is payable.

1. (2) Such taxes and dues shall be recoverable on the application made in this behalf by the Municipality to the Deputy Commissioner having jurisdiction and if the property were an estate assessed to land revenue and such taxes or dues were an arrear of such land revenues. Explanation- The term 'tax' or the term 'dues' shall be deemed to include the cost of recover thereof and the penalty, if any, payable under this Act or the rules made thereunder. 182 Manner of recover of taxes under this Act: Save as otherwise provided in this Act, any tax levied under this Act, maybe recovered in accordance with the following procedure and in such manner, as maybe proscribed namely:-
   • (a) By presenting a bill, or (b) By serving a notice of demand; or (c) By distraint and sale of a defaulter's movable property; or (d) By the attachment and sale of a defaulter's immovable property; or (e) In the case of a tax on lands and buildings, by attachment of rent due in respect of the land or the building; or
   • (f) In the case of control and toll, by seizure and sale of goods, animals and vehicles liable thereto. Explanation- A person shall be defaulter from whom any sum is due on account of tax, fee or charges leviable under this Act.