All sums due on account of any tax imposed in the form of a tax on lands or buildings, or on both, mentioned in section 110 shall subject to prior payment of land revenue, if any, due to the 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 or taxes and shall be recoverable as arrears of land revenue:

Provided that no arrear of any such tax shall be recovered from any occupier who is not the owner if it has been due for more than three years or for a period during which such occupier was not in occupation.