Section 162 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
162. Liability of lands, buildings, etc. for taxes.
- All sums due on account of any tax on lands, or buildings or both shall, subject to the prior payment of land revenue, if any, due to Government thereupon, be a first charge upon the building or land, 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 any 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 such arrears have been due for more than one year for a period during which occupier was not in occupation.
