(1)The following moneys namely :-(a)all excise revenue.(b)any loss that may accrue, when in consequence of default a grant has been taken under management by the Collector or has been resold by him under Section 39; and(c)all amounts due to the 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 moveable property or by any other process for the recovery of arrears of land revenue due from land holders or from farmers of land or their sureties.(2)When a grant has been taken under management by the Collector or has been resold by him under Section 39 the Collector, may recover in any manner authorised by sub-section (1) any money due to the defaulter by any lessee or assignee.(3)In the event of default by any person licensed or holding a lease under this Act all his distillery, brewery, warehouse or shop premises, fittings or apparatus and all stocks of intoxicants or materials for manufacture of the same held in or upon any distillery, brewery, warehouse or shop premises shall be liable to be attached in satisfaction of any claim for excise revenue or in respect of losses incurred by State Government through such default and to be sold to satisfy such claim which shall be a first charge upon the sale proceeds.
