Section 12 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
12. Residuary powers for recovery of sums due to Government.
- Where these rules do not make any specific provision for the collection of any duty or of any deficiency in duty if the duty has for any reason been short-levied or of any other sum of any kind payable to the collecting Government under the Act or these rules, such duty, deficiency in duty or sum shall, on written demand made by the proper officer, be paid to such person and at such time and place, as the proper officer may specify.
