law: Co-Operative Societies Act 2008 
  104.
  
  Claims unaffected by charge
  Nothing
  
  in section 102 shall affect—
  a.      any claim of the
  
  Government in respect of taxes or money recoverable as such or of a landlord in
  
  respect of rent or money recoverable as rent; or
  b.     the rights of any
  
  prior charges or encumbrance.