Section 23(1) in The Gujarat Backward Classes Development Corporation Act, 1985
(1)Where any amount is due to the Corporation from any person in respect of advances or other financial accommodation granted by it such amount shall on a certificate being granted by the managing director in the prescribed form, be recoverable as arrears of land revenue by the Collector of the district in which the person from whom the amount is due resides or carries on business or owns any property.
