(!) When buildmg tax is not paid on the due date, the arrears of the tax shall bear mterest at the rate of six per cent per annum from the date of default.
(2) The arrears of building tax and the interest, if any, thereon shall be a first charge on the building in respect of which it 1s payable, and notwithstanding anything con tamed in any other law, the claim for such arrears and mterest shall have precedence over the claim for any tax levied by a local authority, and such amount shall be recoverable under the law for the time bemg in force relating to the recovery of arrears of public revenue due on land.
86 20 Refunds.-(!) If any person satisfies the assessing authonty that the amount of bu1ldmg tax pa1d by h1m exceed the amount with which such person IS properly assessdble under this Act, he shall be entitled to a refund of such excess
(2) The appellate authonty m the exercise of Its appellate powers or the reviswnal authonty m the exercise of Its rev1sional powers, If satisfied to the like effect, shall cause a refund to be made by the assessmg authonty of any amount found to have been wrongly paid or paid m excess