All excise revenue, including all amounts due to the 1[State Government] by any person on account of any contract relating to excise revenue, may without prejudice to any other mode of recovery, 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 Excise Commissioner 2[or an Excise Officer duly empowered in that behalf] may take the grant for which the licence has been given under management at the risk of the defaulter, or declare the grant forfeited and result it at the rest and the loss of the defaulter. When a grant is under management under this section, the Excise Commissioner or an Excise Officer duly empowered in that behalf may recover as excise revenue any moneys due to the defaulter by any lessee or assignee:
Provided that no licence for an exclusive privilege granted under Section 14 shall be forfeited or re-sold without the sanction of the authority granting the licence.
3[Provided further that notwithstanding anything to the contrary contained in any law for the time being in force the amount recoverable under this section shall be the first charge on the property of such person liable for payment of said amount].
Footnotes in the official text
- 1.Substituted vide Rajasthan Act. No. 38 of 1957
- 2.Inserted vide Rajasthan Act. No. 28 of 1952
- 3.Added vide Rajasthan Act. No. 08 of 1998