State Act
Section 26. Public moneys may also be recovered as arrears of revenue; and search warrant may be issued for recovery of papers or property.
The Gujarat Land Revenue Code, 1879
26. The Collector on his own motion, if the officer or other person is or was serving in his department and district, and upon the application of the Superintendent of Survey, if such officer or person is or was serving in the survey department in his district, may also take proceedings to recover any public moneys due by him in the same manner and subject to the same rules as are laid down in this Act for the recovery of arrears of land revenue from defaulters, and for the purposes of recovering public papers or other property 2[of the 3[Government]] may issue a search warrant and exercise all such powers with respect thereto as may be lawfully exercised by a Magistrate under the provisions of Chapter VII of the Code of Criminal Procedure. It shall be the duty of all persons in possession of such public moneys, papers or other property 2[of the 3[Government]] to make over the same forthwith to the Collector, and every person knowing where any such property is concealed shall be bound to give information of the same to the Collector.