Section 49(1) in Presidency-towns Insolvency Act, 1909
(1)In the distribution of the property of the insolvent there shall be paid in priority to all other debts-(a)all debts due to the Government or to any local authority;(b)all salary or wages of any clerk, servant or labourer in respect of services rendered to the insolvent during four months before the date of the presentation of the petition, not exceeding three hundred rupees for each such clerk, and one hundred rupees for each such servant or labourer; and(c)rent due to a landlord from the insolvent: provided the amount payable under this clause shall not exceed one month' s rent.
