Amendment status not verified — confirm the current text below against the official source.
All excise revenue including all amounts due to [the Government]1 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 arrears of land revenue or in the manner provided for the recovery of public demands by any law for the time being in force. In case of default made by a holder of a licence the Collector may take the grant, for which the licence has been given, under management at the risk of the defaulter, or may declare the grant forfeited and re-sell it at the risk and loss of the defaulter. When a grant is under management under this section, the Collector may recover as excise revenue any moneys due to the defaulter by any lessee of assignee : Provided that no licence for an exclusive privilege granted under section 24 shall he forfeited or re-sold without the sanction of the authority granting the licence. Power of State Government to make rules