Section 19 of Tamil Nadu Apartment Ownership Act, 2022

All sums assessed by the association as the share of the common expenses chargeable to any apartment shall, constitute a charge on such apartment, subject to the prior claim, if any,- (i) of the Government in respect of land revenue or any money recoverable as land revenue; (ii) of any local authority in respect of tax or other assessment; and (iii) of the mortgage, in respect of all sums unpaid.