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2010 (5) TMI 774 - HC - VAT and Sales TaxWhether the respondentState has first charge over the property in question for taking steps under section 151 of the BLR Code? Whether the State can recover its dues of tax under section 47A of the Gujarat Sales Tax Act, 1969 and the dues of the workmen under section 33C of the Industrial Disputes Act, 1947, as arrears of land revenue under section 137 of the BLR Code. Held that:- It has already been noticed that arrears of land revenue can be recovered under section 137 of the BLR Code which is restricted to the current year under section 151 of the said Code. As section 137 has been declared void, we hold that the State Government cannot recover the dues under section 137 of the BLR Code. Thus answer the issue in favour of the appellants-petitioners
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