- 1. The following moneys, namely:-a. all excise revenue;b. Loss that may accrue when a grant has been taken under management by the Excise Commissioner;c. all 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, by distress and sale to his move able or immovable property in accordance with the law relating to recovery or public demand for the time being in force.
