(2)The amount so collected shall be deemed to have been collected under the provision of this Act and the said amount of warehouse maintenance charges shall not be refundable and no Court, Tribunal or Authority shall order for refund of such amount: Provided that where the amount collected from the retailer has been paid to the Contractor (Distiller)/Supplier, the State Government shall realise such amount from the Contractor (Distiller)/Supplier and the Contractor shall be required to refund the said amount to the State Government:Provided further, that the State Government may adjust, the said amount from any amount due or payable to the Contractor by the Government:Provided also that the said amount shall be spent by orders of the Excise Commissioner under administrative instructions issued for the maintenance of warehouses:Provided further also, that any amount realised on account of warehouse maintenance charges but refunded to the supplier, under the order of any Court, Tribunal or Authority shall be refunded by the supplier and the State Government shall recover the same from the Contractor (Distiller)/Supplier as arrears of revenue.
