(c)[ notwithstanding anything contained in Section 74 of the Contract Act, 1872 (No. 9 of 1872) all amounts due to the Government by any person on account of any contract relating to the Excise revenue in accordance with any provision of this Act or rules made thereunder, and all amount to be paid on breach of conditions of a bond or instrument by which a person binds himself to perform any duty or act or undertakes that he and his servants and agents will abstain from any act.] [Substituted by M.P. Act No. 39 of 1982.]