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State of West Bengal - Section

Section 23 in The Opium Act, 1878

23. Recovery of arrears of fees, duties, etc. -

Any arrear of any fee or duty imposed under this Act or any rule made hereunder, and any arrear due from any farmer of opium, revenue may be recovered from the person primarily liable to pay the same to the State Government or from his surety (if any) as if it were an arrear of land revenue.