Section 89
Tax on buildings and land to be a charge thereon.
About this Act
An Act to consolidate and amend the law relating to the administration of cantonments with a view to impart greater democratisation, improvement of their financial base to make provisions for developmental activities and for matters connected therewith or incidental thereto.
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.