Uttar Pradesh Revenue Code-2006State Act of Uttar Pradesh · Act 8 of 2012
163. (1) The land revenue assessed on any holding shall be the first charge on such holding, and also on trees or buildings 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 on any land against the holder thereof.