177. 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.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>177.</b> 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 <b><sup>1</sup></b>(Government) thereupon, be a first charge upon such buildings or lands. <br>