Section 169 in Maharashtra Land Revenue Code, 1966
169. Claims of State Government to have precedence over all others.
(1)The arrears of land revenue due on account of land shall be a paramount charge on the land and on every part thereof and 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 for the holder thereof.(2)The claim of the State Government to any monies 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.
