Section 41(3) in The Calcutta Metropolitan Water And Sanitation Authority Act, 1966
(3)The taxes, fees, charges and surcharges due from any person in respect of any premises on account of supply of water and other services rendered by the Authority together with interest, if any , payable thereon shall, subject to the prior payments of land-revenue, if any due to the Government thereon and of municipal rates, if any, due to any municipal corporation or the commissioners of a municipality, as the case may be, be a first charge on the land and buildings, comprised in the premises, and upon the movable property, if any, found within such premises and belonging to the said person.
