Cantonments Act : Tax on buildings and land to be a charge thereon. Indian Bare Acts :

Cantonments Act,2006

Act No : 41

Section : Tax on buildings and land to be a charge thereon.

89. Tax on buildings and land to be a charge thereon.- A tax assessed on the annual rateable value of any building or land shall, subject to the prior payment of the land-revenue, if any, due to the Government thereon, be a first charge upon the building or land.