Recovery against dealer's dues cannot extend to a family member's land absent statutory liability under tax law.

Recovery provisions under the Gujarat Value Added Tax Act, 2003, including the first-charge and arrears-of-land-revenue mechanisms, operate only against the dealer or other person legally liable for the tax, interest or penalty. The special mode of recovery functions like a garnishee process and does not authorise attachment of property belonging to a family member unless statutory conditions are met. As the dealer is a distinct taxable entity, the department could proceed only against the dealer's own property or other property legally liable for the dues. The charge over the father's agricultural land was without jurisdiction and liable to be cancelled.

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Issues: Whether the department could create a charge over agricultural land owned by the father of a registered dealer for recovery of the dealer's tax dues under the Gujarat Value Added Tax Act, 2003.

Analysis: The recovery provisions under the Gujarat Value Added Tax Act, 2003, including the first-charge provision, the special powers for recovery as arrears of land revenue, and the special mode of recovery, operate against the dealer or other person who is liable to pay tax, interest, or penalty. The special mode of recovery is akin to a garnishee mechanism and does not authorise attachment of property belonging to a family member of the dealer unless the statutory conditions are satisfied. The dealer is a distinct taxable entity, and the departmental action could proceed only against the dealer's own property or other property legally liable for the dealer's dues.

Conclusion: The creation of charge over the petitioner's land was without jurisdiction and liable to be cancelled, and the department was left free to proceed only against the dealer's property, if any.

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