- Property taxes due under this Act in respect of any building or land shall, subject to the prior payment of the land revenue, if any, due to [the [State] [The words 'the Provincial Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] Government] thereupon be a first charge [in the case of any building or land held] [These words were inserted by Bombay 1 of 1942, Section 2, read with Bombay 8 of 1948, Section 2.] immediately from the [Government] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] upon the interest in such building or land of the person liable for such taxes and upon the goods and chattels, if any, found within or upon such building or land and belonging to such person; and, in the case of any other building or land, upon the said building or land and upon the goods and chattels, if any, found within or upon such building or land and belonging to the person liable for such taxes.