Section 44(3)(ii) in Bihar Regional Development Authority Act, 1974
(ii)The payments prescribed by clause (i) of sub-section (3) shall be made in priority to all other payments due from the municipality except those referred to in section 67 of the Bihar and Orissa Municipal Act, 1922 (B. & O. Act VII of 1922) and the local bodies shall submit quarterly returns in prescribed form to the Authority within 30 days from the close of the quarter.