Report No. 60
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 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 free, but not otherwise."
1. Date of commencement of amending Act to be entered.