Section 8(1)(a) in The Bihar Agricultural Credit Operations and Miscellaneous Provisions (Banks) Act, 1977
(a)Any charge or mortgage created on any land or interest therein in favour of Government shall have priority over any other charge or mortgage that might have been created on such land or interest therein by an agriculturist in favour of person or a bank or a cooperative society irrespective of the dates of creation of charges or mortgages.