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So when lines are parallel their slopes are equal
m = m₁
so the slope of line 2x - 3y - 7 = 0 ,m₁ = -2/3

so using y = mx + c
 y = (-2/3)x + 4
3y = -2x + 12
2x + 3y - 12 = 0 ANSWER
ok so slope is -a/b?
slope is -b/a for ax+by+c=0
sorry i wrote the wrong slope in comment
sorry...slope is -a/b. you are correct.
god!! nice discussion souvik.
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A line parallel to 2x-3y-7=0 is 2x-3y+c=0.
this passes through (0,4)

line is 2x-3y+12=0.
2 5 2