Savings.

Save as otherwise expressly provided, nothing in this Act shall affect the debts and liabilities of a debtor falling under the following heads, namely :-

1. (i) any revenue or tax payable to Government or any other sum due to it by way of loan or otherwise,
2. (ii) any tax payable to a local authority or any other sum payable to such authority by way of loan or otherwise,
3. (iii) any sum due to a co-operative society,
4. (iv) any sum advanced solely for the purpose of financing of crops as provided in the repealed Act or for the purpose of seasonal finance as provided in this Act,
5. (v) any sum due under a decree or order for maintenance passed by a competent Court, 1[* *]
6. (vi) any sum due to a scheduled bank, 2[and
7. (vii) any sum due to a merged State bank.]