[197] Pearson, J.:— In our opinion the ground of appeal is valid and must be allowed. The Bombay High Court's decision in the case of Ganpat Putaya v. The Collector of Kanara (1) appears to be applicable in the present case. The principle that the Government takes precedence of all other creditors is not liable to an exception in the case of lien-holders. We decree the appeal with costs, and, reversing the lower appellate Court's decree, restore that of the Court of first instance.