https://www.taxtmi.com/caselaws?id=165014 State recovery of sales tax and workmen's dues as arrears of land revenue depended on whether section 137 of the Bombay Land Revenue Code, 1879 could validly be invoked to claim priority over secured creditors. The text states that, although section 47A of the Gujarat Sales Tax Act, 1969 and section 33C of the Industrial Disputes Act, 1947 permit recovery as arrears of land revenue, State dues do not ordinarily override secured debts unless a statute expressly creates a first charge. As section 137 had earlier been declared void, it could not be used to defeat secured creditors' rights or support the claimed precedence. en-us Thu, 13 May 2010 00:00:00 +0530 Thu, 16 Jun 2016 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165014 State recovery of sales tax and workmen's dues as arrears of land revenue depended on whether section 137 of the Bombay Land Revenue Code, 1879 could validly be invoked to claim priority over secured creditors. The text states that, although section 47A of the Gujarat Sales Tax Act, 1969 and section 33C of the Industrial Disputes Act, 1947 permit recovery as arrears of land revenue, State dues do not ordinarily override secured debts unless a statute expressly creates a first charge. As section 137 had earlier been declared void, it could not be used to defeat secured creditors' rights or support the claimed precedence. Case-Laws VAT and Sales Tax Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165014