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State of Madhya Pradesh - Section

Section 65 in The M.P. Excise Act, 1915

65. Government lien on property of defaulters.

- In the event of default by any person licensed or holding a lease under this Act, all his distillery, brewery or warehouse or shop, buildings, fittings or apparatus and all stocks of intoxicants or materials for manufacture of the same held in or upon any distillery, brewery, warehouse or shop premises shall be liable to be attached in satisfaction of any claim for excise-revenue or in respect of any losses incurred by the Government through such default and to be sold to satisfy such claim, which shall be a first charge upon the sale proceeds.