Gujarat Stamp Act, 1958
[(1)] All duties, penalties and other sums required to be paid under this [Act] may be recovered by the Collector by distress and sale of the moveable property of the person from whom the same are due, or as an arrear of land revenue. [ (2) For the purpose of effecting such recovery, as arrears of land revenue,— (a) the Chief Controlling Revenue Authority shall have and exercise all the powers and perform all the duties of the Commissioner under the Maharashtra Land Revenue Code, 1966; (b) the officer appointed as the Collector under clause (f) of section 2 shall have and exercise all the powers and perform all the duties of the Collector under the said Code.