Section 176 in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
176. Liability of lands, buildings, etc., for rates.
- All sums due on account of any tax imposed in the form of a rate on lands or buildings or on both, shall, subject to prior payment of land-revenue, if any, due thereupon, be a first charge upon the land or building in respect of which such tax is leviable, and upon the movable property, if any, found within or upon such building or land, and belonging to the 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 it has been due for more than one year or for a period during which such occupier was not in occupation.
