- All excise revenues, including any loss that may accrue when, in consequence of default, a privilege or grant has been taken under management or re-sold by the Collector under Section 34 and all amounts due to the State Government by any person on account of any contract relating to 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 his movable property, or in the manner provided for the recovery of public demands by any law for the time being in force.
