Section 174 in The Chhattisgarh Municipalities Act, 1961
174. 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 State Government, be a first charge upon the said land or buildings 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 exceeding one year and for a period during which the occupier was not in occupation.
