Report No. 60
10.21. Recommendation.- Accordingly, we recommend the insertion of the following section.
Section 13C (New)
"13C. In the absence of an express provision to the contrary, a debt due to the Government under any Central Act or Regulation made on or after the day of 197 1 shall have priority over other debts not secured by a mortgage or charge, if the debt is in the nature of a tax or fee, but not otherwise.".
1. Date of commencement of amending Act to be entered.
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