Section 13. Tax to be charged on buildings, in respect of which it is leviable.

Notwithstanding anything contained in any law and notwithstanding any rights arising out of any contract or otherwise howsoever, all sums due as tax or penalty, in respect of any taxable premises, shall, subject to the prior payment of the land revenue, if any, thereon due to the State Government, be a charge- (a) in the case of any premises held immediately from the Government, upon the interest in such premises of the person liable for such tax or penalty, and upon the goods and other movable properties, if any, found within such premises, and (b) in the case of any other premises, upon such premises and upon the goods and other movable properties, if any, found within such premises.