State Act
89
Section 89. Taxes on lands and buildings as first charge.
THE JAMMU AND KASHMIR MUNICIPAL ACT, 2000
In forceJammu and Kashmir (State Act)
1[89. Taxes on lands and buildings as first charge.–– Taxes due under this Act in respect of any land and building or vacant land or both 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 cost of recovery thereof and the penalty, if any, payable under this Act.