Amendment status not verified — confirm the current text below against the official source.
(/) All duties, f~s, taxes, fines payable to the Union territory Administration under this Regulation may be recovered from the perso~ liable to. pay the same or from his surety or his agent as if they were arrears of landrevenue. (2) In the event of default by any person to whom a license has been granted under this Regulation, his manufactory, warehouse, shop Dr premises and all fittings, apparatus, stocks ofliquor or materials for tl1e manufacture of the same, held therein shall be liable to be attached towards any claim for excise revenue or in respect of any )DSS incurred by the Union territory Administration through such defaJlt and be sold to. satisfy such claim which shall be a first charge upon the proceeds of such sale. (3) Where the duty due is not le~ed or not paid or short levied or short paid Dr erroneously refunded,- (a) the District Excise Officer may, within' three years from the relevant date, serve notice on the person chargeal>l~ with ~e duty of excise which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to. show cause why he should not pay the amount specified in the notice. i \ explanation I.-For the purposes of this Clause, where the service of the' notice is stayed by an order of the court, the pbod of'such stay shall be excluded in computing the aforesaid period of three years. Explanation 2.-For the purposes of this clause, "relevant date" means,- (I) in cases in which duty of excise has not been paid or has been short- levied or short-paid, the date on which the duty is to be paid under this Regulation or the rules made thereunder; '. (if) in a case where duty of excise is provisionally assessed under this Regulation or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; (iii) in a case where duty of excise has been erroneously refunded, the date of such refund; , ( b) the District Excise Officer shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of duty of excise due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the IUDOunt SO determined.