Section 338(4) in The Chhattisgarh Municipalities Act, 1961
(4)If the amount due to the State Government under sub-section (3) is not paid within a reasonable time, the State Government may make an order directing the person having the custody of the Municipal fund to pay it in priority to any other charge against such fund, and; such person shall, so far as the funds to the credit of the Council admit, be bound to comply with such order.