29. Recovery of duty and other levies and lien on the property of defaulter.
(1)All excise revenue, payable to the Government under this Act, may be recovered from the person liable to pay the same or his legal successors or from his surety or his agent as if they were the arrears of land revenue.(2)In the event of default in payment of excise revenue or otherwise, by any person licensed under this Act, his manufactory, warehouse, shop or premises and all fittings, apparatus, stocks of liquor or material for the manufacture of the same, held therein shall be liable to be attached towards any claim for excise revenue or in respect of any loss incurred by the Government through such default and be sold to satisfy such claim which shall be the first charge upon the proceeds of such sale.(3)Where duty due is not levied or not paid or short-levied or short paid or erroneously refunded.,-(a)the Assistant Commissioner may, within four years from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice;Explanation I.- Where the service of the notice is stayed by an order of the court , the period of such stay shall be excluded in computing the aforesaid period of four years;Explanation II.- For the purposes of this clause "relevant date" means (i)in the case of intoxicants on which duty has not been levied or paid or has been short-levied or short-paid, the date on which the duty is to be paid under this Act or the rules made thereunder;(ii)in a case where duty is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;(iii)in the case of intoxicants on which duty has been erroneously refunded, the date of such refund;(b)the Assistant Commissioner shall, after considering the representation, if any, made by the person on whom notice is served under clause(a), determine the amount of duty due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined.
