Amendment status not verified — confirm the current text below against the official source.
Recovery of Government dues.- (1) The following moneys, namely:- (a) all excise revenue, (b) any loss that may accrue when, in consequence of default, a lease under section 17 has been taken under management by the Deputy Commissioner, or has been re-sold by him, and (c) of amounts due to the Government by any person on account of any contract relating to the excise revenue, may be recovered from the person primarily liable to pay the same or from his surety, if any, as if they were arrears of land revenue. (2) When a lease has been taken under management by the Deputy Commissioner, or has been re-sold by him, the Deputy Commissioner may recover, in the manner authorised by sub-section (1), any money due to the defaulter by any lessee or assignee. 1[63A. Recovery of certain tax arrears as arrears of excise revenue.- Notwith-standing anything contained in the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) and this Act or the rules made thereunder where any amount payable under that Act has become due before or is becoming due on or after the commencement of the Karnataka Sales Tax and Excise Laws (Amendment) Act, 2000 from a person engaged in manufacture or sale of liquor including beer, spirit or alcohol and such due is accepted without any dispute by the assessee as the final amount due from him before the Commercial Tax Authority, such amount shall, after receipt of a revenue recovery certificate from the Commercial Tax authorities be recovered as if it were an arrear of excise revenue under this Act.]1