36. [ Recovery of dues. [Substituted by Assam Act No. 4 of 2018, dated 16.3.2018.]
(1)All excise revenue, including any loss that accrue when, in consequence of default, a privilege or grant has been taken under management or resold by the Collector under Section 35, and the amounts due to the State Government by any person on account of any contract relating to 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 as arrears of land revenue or in the manner provided for the recovery of public demands by any law for the time being in force.(2)In the event of default in pay of excise revenue or otherwise, by any person licensed under this Act, his manufactory, warehouse, shop or premises and all fittings, apparatus, stocks of liquor or material for the manufacture of the same, held therein shall be liable to be attached to wards any claim for excise revenue or in respect of any loss incurred by the Government through such default and be sold to satisfy such claim which shall be the first charge upon the proceeds of such sale.]
