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[Cites 0, Cited by 8] [Entire Act]

State of Uttar Pradesh - Section

Section 177 in The U.P. Municipalities Act, 1916

177. Liability of immovable property for taxes.

- All sums due on account of a tax imposed on the annual value of buildings or lands or of both shall, subject to the prior payment of the land revenue (if any) due to the Government thereupon, be a first charge upon such buildings or lands.