(1)The following money, namely,-(a)all excise-revenue,(b)any loss that may accrue when a grant has been taken under management by the Collector or transferred by him under Section 46; and(c)all money due to the State 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 sale of his movable property, or by the process prescribed for the recovery of arrears of revenue.
