Section 120 in The Goa, Daman And Diu Land Revenue Code, 1968
120. Claims of Government to have precedence over all others.
(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.(2)The claim of the Government to any moneys other than arrears of land revenue, but recoverable as a revenue demand under the provisions of this Chapter, shall have priority over all unsecured claims against any land or holder thereof.
