Section 174 in West Bengal Municipal Corporation Act, 2006
174. Property tax on land and building to be first charge on premises.
- The property tax on land and building due from any person shall, subject to prior payment of land revenue (if any) due to the State Government thereupon, be a first charge upon the land or the building belonging to such persons and upon the movable property (if any) found within or upon such land or building.
