(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 Collector, or has been resold by him,
(c) Amounts due to the Government by any person on account of any contract relating to the excise revenue, and
(d) The costs, charges and expenses (including the salaries and allowances of the 1[Prohibition and Excise Officers]) specified in sub-section (2) of section 28,
may be recovered from the person primarily liable to pay the same or from his surety, as if they were arrears of land revenue.
(2) when a lease has been taken under management, by the Collector, or has been resold by him, the Collector may recover, in the manner authorized by sub-section (1), any money due to the defaulter by any lessee or assignee.
(3) Arrears of moneys recoverable under this section shall bear interest 2[at such rate as may be prescribed.]
Footnotes in the official text
- 1.Throughout the Act For Substituted 1. Excise Officer - Prohibition and Excise Officer 2. Commissioner of Excise - Commissioner of Prohibition and Excise 3. Additional Commissioner of Excise - Additional Commissioner of Prohibition and Excise 4. Deputy Commissioner of Excise - Deputy Commissioner of Prohibition and Excise 5. Assistant Commissioner of Excise - Assistant Commissioner of Prohibition and Excise 6. Excise Superintendent - $Prohibition and Excise Superintendent 7. Assistant Excise Superintendent - Assistant Prohibition and Excise and Superintendent 8. Excise Department - Prohibition and Excise Department [vide. Act No.17 of 1995.]
- 2.Substituted by Act No.27 of 1981.