Section 48(f) in The Manipur Co-operative Societies Act, 1976
(f)subject to the prior claims of the Government in respect of land revenue or any money recoverable as land revenue and to the charge (if any) created under an award made under any law for the time being in force in any part of the State, there shall be a first charge in favour of the society on the land or interest specified in the declaration made under Clause (a) or Clause (b), for and to the extent of the dues owing by him on account of the loan; and
