Section 10
Priority of Government debts
of Government Proceedings Act 1956
(1)
All debts due and claims owing from time to time by any person to the Government, whether upon judgment, bond, or other specialty, or upon simple contract or otherwise, shall be entitled from the date of the accrual thereof, respectively, to a preference of payment over all debts or claims of every kind which shall, subsequent to such date, have been contracted or incurred by or become due from such person to any other person whomsoever.
(2)
Nothing herein contained shall affect any right vested in any person by virtue of a mortgage or charge of immovable property duly registered in the manner provided by law for the registration of such mortgage or charge.
Sureties to be sued as principals 11.
All sureties for persons owing money to the Government may be sued as principals; and if the liability is several as well as joint, they may be sued either severally or any two or more of them may be sued together; and either separately or together with the principal debtors, or with any one, two or more of the principal debtors.