Section 155 in Gauhati Municipal Corporation Act, 1971
155. Property taxes a first charge on premises on which they are assessed.
- Property taxes due under this Act in respect of any land or building shall subject to the prior payment of land revenue, if any, due to the Government thereon, 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 taxes and upon the goods and other movable properties if any, found within or upon such land or building and belonging to 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 movable properties, if any found within or upon such land or building and belonging to the person liable for taxes.Explanation. - The term 'Property taxes' in this section shall be deemed to include -(i)Charges payable under Section 151 and 152; and(ii)The costs on recovery of property taxes and the penalty, if any, payable under this Act or the rules, framed thereunder.
