Section 185 in The Chhattisgarh Municipal Corporation Act, 1956
185. Liability of buildings, lands, etc. for taxes.
- All sums due from any person in respect of taxes on any land or building shall, subject to prior payment of any land revenue in respect of it due to the Government be a first charge upon the said land or building and upon any movable property found within or upon such land or building and belonging to the said person :Provided that no arrears of any such tax shall be recoverable from any occupier who is not the owner. If such arrears are for a period during which the occupier was not in occupation.
