Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 140(2)] [Section 140] [Entire Act] State of Gujarat - Subsection Section 140(2)(b) in The Gujarat Co-Operative Societies Act, 1961 (b)out of the land for the benefit of which the loans has been granted as if they were arrears of land revenue due in respect of that land;