Section 140 in The Gujarat Municipalities Act, 1963
140. Liability of land, buildings, etc, for taxes.
- All sums due on account of any tax imposed on lands or, buildings or both shall, subject to prior payment of land-revenue, if any, due to Government thereupon be a first charges upon the Buildings or land, in respect of which such tax is leviable and upon the moveable property, if any, found within or upon such buildings or land, and belonging to any person liable for such tax:Provided that no arrears of any such tax shall be recovered from any occupier who is not the owner if such arrears have been due for more than one year or for a period during which such occupier was not in occupation.
