(1)All excise revenue, including any loss that accrue when, in consequence of default, a privilege or grant has been taken under management or resold by the Collector under Section 35, and the 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 as arrears of land revenue or in the manner provided for the recovery of public demands by any law for the time being in force.
