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CHAPTER – VI RECOVERY OF CERTAIN MUNICIPAL CLAIMS

Section 177: Liability of immovable property for taxes

The Uttar Pradesh Municipalities Act, 1916

How current this text is

Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act 16 of 2026.

All sums due on account of a tax imposed on the annual value of building or lands or of both shall, subject to the prior payment of the land revenue (if any) due to 1(Government) thereupon, be a first charge upon such buildings or lands.

Footnotes in the official text

  1. 1.Subs. by A. O. 1950 for (His Majesty).

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