181. Taxes payable to be a first charge and recoverable as arrears of land revenue:.
(1)Any tax payable, or any sum due to any Municipality, under this Act or the rules made thereunder besides being recoverable in any other manner provided therefor in this Act, shall, subject to any claim on behalf of the Government, be a first charge on the property in respect of which it is payable.(2)Such taxes and dues shall be recoverable on the application made in this behalf by the Municipality to the Deputy Commissioner having jurisdiction and if the property were an estate assessed to land revenue and such taxes or dues were an arrear of such land revenues.Explanation. - The term 'tax' or the term 'dues' shall be deemed to include the cost of recovery thereof and the penalty, if any, payable under this Act or the rules made thereunder.
