https://www.taxtmi.com/caselaws?id=471909 Section 203(3) creates a statutory first charge on a building for unpaid property tax. Section 60 does not displace charges created under other enactments; therefore, a revenue-recovery auction sale does not extinguish property-tax arrears secured by that charge. The auction purchaser remains liable for accrued arrears and subsequent property-tax liability. Where the sale confirmation did not disclose the liability and the Panchayat did not intervene in the sale, interest on the arrears may be waived if payment is made by the stipulated date. en-us Wed, 22 Jul 2009 00:00:00 +0530 Wed, 23 Sep 2026 11:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471909 Section 203(3) creates a statutory first charge on a building for unpaid property tax. Section 60 does not displace charges created under other enactments; therefore, a revenue-recovery auction sale does not extinguish property-tax arrears secured by that charge. The auction purchaser remains liable for accrued arrears and subsequent property-tax liability. Where the sale confirmation did not disclose the liability and the Panchayat did not intervene in the sale, interest on the arrears may be waived if payment is made by the stipulated date. Case-Laws Indian Laws Wed, 22 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471909