Section 141 in The Gujarat Provincial Municipal Corporations Act, 1949
141. Property taxes to be a first charge on premises on which they are assessed.
(1)Property taxes due under this Act in respect of any building or land shall, subject to the prior payment of the land revenue, if any, due to the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government thereupon, be a first charge, in the case of any building or land held immediately from the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] upon the interest in such building or land of the person liable for such taxes and upon the moveable property, if any, found within or upon such building or land and belonging to such person; and in the case of any other building or land, upon the said building or land and upon the moveable property, if any, found within or upon such building or land and belonging to the person liable for such taxes.Explanation. - The term "property tax" in this section shall be deemed to include charges payable under section 134 for water supplied to any premises and the costs of recovery of prop&ty taxes as specified in the rules.(2)In any decree passed in a suit for the enforcement of the charge created by subsection (1), the Court may order the payment to the Corporation of interest on the sum found to be due at such rate as the Court deems reasonable from the date of the institution of the suit until realisation, and such interest and the cost of enforcing the said charge, including the costs of the suit and the cost of bringing the premises or moveable property in question to sale under the decree; shall, subject as aforesaid, be a fresh charge on such premises and moveable property along with the amount found to be due, and the Court may direct payment thereof to be made to the Corporation out of the sale proceeds.
