Section 157 in Telangana District Boards Act, 1955
157. Liability of lands, buildings, etc, for tax.
- All sums due on account of any tax imposed on lands or buildings or on both shall, subject to prior payment of land revenue, if any, due 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 the 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 it has been due for more than one year or for a period during which such occupier was not in occupation.
