Section 93 in Jammu and Kashmir Municipal Corporation Act, 2000
93. Taxes on lands and buildings as first charge on premises on which they are assessed.
- Taxes due under this Act in respect of any land or building shall subject to the prior payment of the land revenue, if any due to the Government, be a first charge thereon.Explanation. - The term "taxes" in this section be deemed to include the costs of recovery thereof and the penalty, if any, payable as specified in the bye-laws.
