Section 20: Common expenses to be charged on property
The Tamil Nadu Apartment Ownership Act, 1994.State Act of Tamil Nadu · Act 7 of 1995
All sums assessed by the society or the Association of Apartment owners as the share of thee common expenses chargeable to any apartment shall, subject to the prior claim, if any,-
(i) of the Government in respect of land revenue or any money recoverable as and revenue,
(ii) of any municipality or other local authority in respect of tax or other assessment, and
(iii) of the mortgage, in respect of all sums unpaid, constitute a charge on such apartment.