Section 163 of U.P. Revenue Code - Land Revenue to be the first charge
Description
(1) The land revenue assessed on any holding shall be the first charge on such holding, and also on trees or building standing thereon or the rents, profits or produce thereof.
(2) The claim of the State Government in respect of any other sum recoverable as arrears of land revenue shall have priority over all unsecured claims against any land and the holder thereof.
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