PADRAUNA RAJKRISHNA SUGAR WORKS LTD. & ORS. vs LAND REFORMS COMMISSIONER, U.P. & ORS.

The Supreme Court held that dues under the Indian Income-tax Act, 1922, U.P. Sugar Factories Control Act, 1938, and Co-operative Societies Act, 1912 can be recovered as arrears of land revenue under Section 286(1) of the U.P. Zamindari Abolition & Land Reforms Act. The Court clarified that the restrictions in Section 279 do not prevent the Collector from recovering dues directly from immovable property if the processes for movable property are not successful. The appeal was dismissed, affirming the legality of the sale of the appellant's immovable property to satisfy these dues.