Section 103 in Chennai City Municipal Corporation Act, 1919
103. Property tax, a first charge on property and movables.
- The property tax on buildings and lands shall, subject to the prior payment of the land revenue, if any, due to the Government thereon, be a first charge upon the said buildings or lands and upon the movable property, if any, found within or upon such buildings or lands and belonging to the person liable to such tax.
