(c)all amounts due to the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier Substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] by any person on account of any contract relating to the excise-revenue, may be recovered from the person primarily liable to pay the same, or from his surety (if any), by distress and scale of his movable property, [and shall also be recoverable by the process authorized] [Substituted by Section 61 of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965) for the words or by the process prescribed.] for the recovery of arrears of revenue.