Taxes on lands and buildings a first charge on premises on which they are assessed.

Taxes on lands and buildings a first charge on premises on which they are assessed. Taxes due under this Act in respect of any land or building shall, subject to the prior payment of the land revenue, if any, due to the Government thereon, be a first charge - (a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such person; and (b) in the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to the person liable for such taxes. Explanation. - The term ‘‘taxes’’ in this section shall be deemed to include- (i) charges payable under section 95; and (ii) the costs of recovery thereof and the penalty, if any, payable as specified in the bye-laws.