Section 132 in The Howrah Municipal Corporation Act, 1980
132. The [property tax] [ Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on lands and buildings to be first charge on premises.
- The [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] 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.
