Section 120(1) in The Goa, Daman And Diu Land Revenue Code, 1968
(1)Land revenue assessed on any land and the arrears thereof and all claims of the Government to moneys recoverable under the provisions of this Chapter, shall have precedence over any other debt, demand or claim whatsoever, whether in respect of mortgage, judgement, decree, execution or attachment or otherwise howsoever, against any land or the holder thereof.
