(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.
