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The Cantonments Act, 2006

89Tax on buildings and land to be a charge thereon.

A tax assessed on the annual rateable value of any building or land shall, subject to the prior payment of the land-revenue, if any, due to the Government thereon, be a first charge upon the building or land.

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Charge on immovable property

89 Tax on buildings and land to be a charge thereon.

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