|DATE:||(Date of pronouncement)|
|DATE:||December 10, 2008 (Date of publication)|
Priority of State Dues over third-party claims
While the arrears of the State have priority over private debts owed to ordinary or unsecured creditors, this priority does not extend over secured creditors (subject to statutory exception). The fact that the tax arrears are recoverable as arrears of land revenue makes no difference to this principle of common law.