Section 86(3) in The Himachal Pradesh Municipal Corporation Act, 1994
(3)The amount of every such arrear, besides being recoverable in any other manner provided by this Act shall, subject to any claim on behalf of the State Government, be a first charge on the property in respect of which it is payable and shall be recoverable on application made in this behalf by the municipality to the Collector, as if the property were an estate assessed to land revenue and the arrear were an arrear of such revenue due thereon.
