Section 31(2) in The Dadra and Nagar Haveli Excise Regulation, 2012
(2)In the event of default by any person to whom licence has been granted under this Regulation, his manufactory, warehouse, shop or premises and all fittings; apparatus, stocks of liquor and other intoxicants or materials for the manufacture of the same, held therein shall be liable to be attached towards any claim for excise revenue or in respect of any loss incurred by the Union territory Administration through such default and be sold to satisfy such claim which shall be a first charge upon the proceeds of such sale.
