99. Government lien on the immovable property of the defaulting taxpayer and attachment thereof.—

(1) If a defaulting taxpayer fails to pay an arrear tax by the due date, a preferential lien in favour of the Government shall be created on all the properties belonging to such defaulting taxpayer, and such lien shall continue to exist until the arrear tax is paid.

(2) The Commissioner shall, by serving a  notice,  inform  the  defaulting  taxpayer of the creation of such lien, and if the defaulting taxpayer fails to pay the arrear tax within one month from the date of service of such

notice, the Commissioner may, in the prescribed manner, recover the arrear tax by attaching and selling the immovable property of such defaulting taxpayer.