Property tax, a first charge on property and movables

The property tax on buildings and lands shall, subject to the prior payment of the land revenue, if any, due to the Government thereon, be a first charge upon the said buildings or land and upon the movable property, if any, found within or upon such buildings or lands and belonging to the person liable to such tax:

Provided that all the taxes and dues to the Corporation including the property tax payable to the Corporation [shall be liable to be recovered by way of attachment and sale of immovable property in such manner as may be prescribed.]