Section 232 in The Calcutta Municipal Corporation Act, 1980
232. The consolidated rate on lands and buildings to be first charge on premises. -
The consolidated rate on lands and buildings due from any person shall, subject to the prior payment of land revenue (if any) due to the Government thereupon, be a first charge upon the land or the building belonging to such person and upon the movable property (if any) found within or upon such land or building.
