(1)The following moneys, namely :-(a)all excise revenue;(b)any loss that may accrue when, in consequence of default, a lease under Section 17 has been taken under management by the Collector, or has been resold by him;(c)amounts due to the Government by any person on account of any contract relating to the excise revenue; and(d)the costs, charges and expenses (including the salaries and allowances of the Prohibition and Excise Officers) specified in sub-section (2) of Section 28 may be recovered from the person primarily liable to pay the same or from his surety, as if they were arrears of land revenue.(2)When a lease has been taken under management by the Collector, or has been re-sold by him, the Collector may recover, in the manner authorised by sub-section (1) any money due to the defaulter by any lessee or assignee.(3)Arrears of moneys recoverable under this section shall bear interest at such rate as may be prescribed.
