State Act
93
Section 93. Taxes on lands and buildings a first charge on premises on which they are assessed.
The Himachal Pradesh Municipal Corporation Act, 1994
Act no. 12 of 19941994In forceHimachal Pradesh (State Act)
93. Taxes on lands and buildings a 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 shall be deemed to include the costs of recovery thereof and the penalty, if any, payable as specified in the bye-laws.