Urban land tax to be first charge on urban land

The urban land tax shall notwithstanding anything contained in any other law for the time being in force made by the Legislature of the State, or any custom, usage or contract or decree or order of a court or other authority but subject to any tax or other amount due to the Central Government under any law in force be a first charge upon the urban land and upon the immovable property, on such urban land and belonging to the person liable to pay such tax.