(b)all sums of money payable to the State Government or to a department or an officer of the State Government or to a local authority on account of rates, duties, taxes, charges or other dues under any law or rule having the force of law, notwithstanding that such law or rule does not declare the same to be recoverable or realizable as an arrear of revenue or land revenue or rent or to be a demand or a public demand or to be recoverable or realizable as an arrear of a demand or a public demand;
