All sums
due on account of any tax imposed on the lands or buildings or
both shall, subject to the prior payment of land revenue, if any, due
to the State Government thereupon, be a first charge upon the
building or land in respect of which such tax is leviable and upon
the movable property, if any, found within or upon such building
or land and belonging to the person liable for such tax :
Provided that no arrears of any such tax shall be recovered
from any occupier who is not the owner, if it has been due for
more than one year or for a period during which such occupier was
not in occupation
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