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State of Rajasthan - Section

Section 40 in Rajasthan Excise Act, 1950

40. Recovery of Excise Revenue

- All excise revenue, including all amounts due to the [State Government] [Substituted by Rajasthan Act 38 of 1957.] by any person on account of any contract relating to excise revenue, may without prejudice to any other mode of recovery, be recovered from the person primarily liable to pay the same or from his surety (if any), 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, in case of default made by a holder of a licence, the Excise Commissioner [or an Excise Officer duly empowered in that behalf] [Inserted by Rajasthan Act 28 of 1952.] may take the grant for which the licence has been given under management at the risk of the defaulter, When a grant is under management under this section, the Excise Commissioner [or an Excise Officer duly empowered in that behalf] [Inserted by Rajasthan Act 28 of 1952.] may recover as excise revenue any moneys due to the defaulter by any lessee or assignee:Provided that no licence for an exclusive privilege granted under Section 24 shall be forfeited or re-sold without the sanction of the authority granting the licence.