Gujarat Land Revenue Code, 1879
[All sums due on account of land revenue, conversion tax], all quit-rents, nazranas, succession duties, transfer duties and forfeitures, and all cesses, profits from land, emoluments, fees, charges, penalties, fines and costs payable or leviable under this Act or under any Act or Regulation hereby repealed, or under any Act for the time being in force relating to land revenue; and all moneys due by any contractor for the farm of customs-duties, or of any other duty, or tax, or of any other item of revenue whatsoever, and all specific pecuniary penalties to which any such contractor renders himself liable under the terms of his agreement ; and also all sums declared by this or by any other Act or Regulation at the time being in force [or by any contract with the [Government] ] to be leviable as an assessment, or as a revenue demand, or as an arrear of land revenue; shall be levied under the foregoing provisions of this Chapter [ and all the foregoing provisions of this Chapter shall, so far as may be, be applicable thereto]. [And any money ordered by a liquidator appointed under [section 108 of the Gujarat Co-operative Societies Act, 1961] to be recovered as a contribution to the assets of a society or as the costs of liquidation may, notwithstanding anything contained in [section 103 of the said Act ] be levied under the foregoing provisions of this Chapter and all the foregoing provisions of this Chapter shall, so far as may be, be applicable thereto : Provided that every application for recovery in such manner of any such sum shall be accompanied by a certificate signed by the Registrar appointed under [section 3 of the said Act ], that the amount may be recovered as an arrear of land revenue.]