17. Urban land tax to be first charge on urban land.
- The urban land tax shall [notwithstanding anything contained in any other law for the time being in force made by the Legislature of the State] [These words were substituted for the words 'notwithstanding anything contained in any other law for the time being in force' by section 6 (i) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972 (Tamil Nadu Act 19 of 1973).], or any custom, usage or contract or decree or order of a court or other authority [but subject to any tax or other amount due to the Central Government under any law in force] [The expression was inserted by section 6 (ii), by section 6 (i) of the Tamil Nadu Urban Land Tax (Amendment) Act, 1972 (Tamil Nadu Act 19 of 1973).] be a first charge upon the urban land and upon the immovable property, on such urban land and belonging to the person liable to pay such tax.
