Section 140. Liability of land, building, etc., for taxes.-

All sums due on account of any tax imposed on the lands or buildings or both shall, subject to the prior payment of land revenue, if any, due to the State Government thereupon, be a first charge upon the building or land in respect of which such tax is leviable and upon the movable property, if any, found within or upon such building or land and belonging to the person liable for such tax : Provided that no arrears of any such tax shall be recovered from any occupier who is not the owner, if it has been due for more than one year or for a period during which such occupier was not in occupation