1. In all these cases, as a common question of law is involved, they were heard together and are disposed of by this common judgment.

2. The State of Gujarat through its Commercial Tax Department took steps to bring the property situated at Plot No. 486/B-2, GIDC, Makarpura, Vadodara, the assessee having failed to pay the tax. Baroda City Co-operative Bank Ltd., which is the secured creditor of the very same property under the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (“the Securitization Act” for short), being aggrieved, preferred the writ petition in SCA No. 4196 of 2009.

Similar is the grievance of the petitioner in SCA No. 12958 of 2009 with regard to the property of Survey Nos. 173/1, 174/1, 174/2, 174/3 and 176 situated at Taluaka Sanand, District Ahmedabad purchased by the said petitioner from Assets Reconstruction Company (India) Ltd. (ARCIL). A prayer has been made to direct the respondent - Joint Commissioner of Commercial Tax, Division - I and its officials to remove the charge on the said property.

The appellant of LPA No. 1676 of 2009, who was the original petitioner of SCA No. 35 of 2009, made a grievance against the Mamlatdar, Anand (Rural), District Kheda against the steps taken under Section 151 of the Bombay Land Revenue Code (“the BLR Code” for short) pursuant to the recovery certificate issued by the Labour Court, Anand on 21.7.2003.

The petitioner of SCA No. 11615 of 2009 is the auction purchaser of the immovable property i.e. plant and machinery of Mahendra Petrochemicals Ltd. As there is charge created by the Mamlatdar, Taluka Sanand, District Ahmedabad in favour of the Assistant Commissioner of Sales Tax, Ahmedabad, the petitioner's name could not be entered in the revenue record. A prayer has been made to direct the Mamlatdar to enter the petitioner's name in the revenue record and to cancel the charge of the Assistant Commissioner of Sales Tax on the said property and to recover the dues from Mahendra Petrochemicals Ltd.

3. The only question arises for determination is whether the respondent - State has first charge over the property in question for taking steps under Section 151 of the BLR Code.

For determination of such issue, it is not necessary to look into the individual facts of each case, but it is desirable to notice decisions rendered by the Courts including the Supreme Court of India on such issue.

4. Section 47A of the Gujarat Sales Tax Act, 1969 empowers sales tax authorities for recovery of tax as arrears of land revenue and reads as follows :-

“47A. Special powers of sales tax authorities for recovery of tax as arrears of land revenue.

(1) For the purpose of effecting recovery of the amount of tax, penalty or interest due from any dealer or other person by or under the provisions of this Act or under any earlier law, as arrears of land revenue -

(i) the Commissioner of Sales Tax, the Additional Commissioners of Sales Tax and the Deputy Commissioners of Sales Tax shall have and exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879 (Bom. V of 1879).

(ii) the Assistant Commissioners of Sales Tax shall have and exercise all the powers (except the powers of arrest and confinement of a defaulter in a Civil jail) and perform all the duties of the Assistant or Deputy Collector under the said code.

(iii) the Sales Tax Officers shall have and exercise all the powers (except the powers of arrest and conferment of a defaulter in a Civil Jail) and perform all the duties of the Mamlatdar under the said code.

(iiia) the Sales Tax Inspectors shall have and exercise all the powers of the Sales Tax Officers specified in clause (iii) (except the powers of confirmation of Sale).

(2) Every order passed in exercise of the powers conferred by sub-section (1) shall, for the purpose of section 64, 65, 66, 67, 69 and 72 be deemed to be an order passed under this Act.”

5. Section 137 of the Bombay Land Reve