Section 141(1) in The Gujarat Provincial Municipal Corporations Act, 1949
(1)Property taxes due under this Act in respect of any building or land shall, subject to the prior payment of the land revenue, if any, due to the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government thereupon, be a first charge, in the case of any building or land held immediately from the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] upon the interest in such building or land of the person liable for such taxes and upon the moveable property, if any, found within or upon such building or land and belonging to such person; and in the case of any other building or land, upon the said building or land and upon the moveable property, if any, found within or upon such building or land and belonging to the person liable for such taxes.Explanation. - The term "property tax" in this section shall be deemed to include charges payable under section 134 for water supplied to any premises and the costs of recovery of prop&ty taxes as specified in the rules.
