(1)The following moneys namely :-(a)all excise revenue.(b)any loss that may accrue, when in consequence of default a grant has been taken under management by the Collector or has been resold by him under Section 39; 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 moveable property or by any other process for the recovery of arrears of land revenue due from land holders or from farmers of land or their sureties.
