Section 17 in The Gujarat Education Cess Act, 1962
17. Tax to be first charged on lands and buildings on which it is leviable.
- Notwithstanding anything contained in any law and notwithstanding any rights arising out of any contract or otherwise howsoever, all sums due as tax or penalty, in respect of any land or building shall, subject to prior payment of the land revenue (if any), thereon, due to the State Government 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 tax or penalty, and upon the goods and other movable property, 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 moveable properties, if any, found within or upon such land or building and belonging to the person liable to pay such tax or penalty.
