State Act
177
Section 177. Liability of immovable property for taxes
UTTAR PRADESH MUNICIPALITIES ACT, 1916
In forceUttar Pradesh (State Act)
177. All sums due on account of a tax imposed on the annual value of building or lands or of both shall, subject to the prior payment of the land revenue (if any) due to 1(Government) thereupon, be a first charge upon such buildings or lands.