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Section 123: Property taxes a first charge on premises on which they are assessed.

The Delhi Municipal Corporation Act, 1957Central Act · Act 66 of 1957

Property 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 thereon, be a first charge—

(a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such person; and

(b) in the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to the person liable for such taxes.

[Explanation—The term "property taxes" in this section shall be deemed to include the costs on recovery of property taxes and the penalty, if any, payable as specified in the bye-laws.]

Where this provision sits

ActThe Delhi Municipal Corporation Act, 1957
Section123
Marginal noteProperty taxes a first charge on premises on which they are assessed.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 67 of 1993. . Subs. by Act 67 of 1993, s. 85, for the Explanation (w.e.f. 1-10-1993)

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