(1)The following moneys, namely,-(a)all excise-revenue;(b)any loss that may accrue when a grant has been taken under management by the Collector or transferred by him under Section 45 ; and(c)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 his movable property, or by the process prescribed for the recovery of arrears of revenue.(2)When a grant has been taken under management by the Collector, or has been transferred by him, under Section 45, the Collector may recover, in any manner authorised by sub-section (1), any money due to the grantee by any lessee or assignee.(3)When any money is due, in respect of an exclusive privilege, to a grantee referred to in Section 23, from any person holding under him,such grantee may apply to the Collector, and the Collector may recover such money on his behalf in either of the ways provided by sub-section (1):Provided that nothing in this sub-section shall affect the right of any such grantee to recover any such money by civil suit.
