- All excise revenue, including any loss that may accrue when, in consequence of default, a privilege or grant has been taken under any management or re-sold by the Collector under Section 74, and 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 of movable property, or an arrear of land revenue, or in the manner provided for the recovery of public demands by any law for the time being in force.
