5D. Recovery of duty of excise. [Inserted by act 51 of 1973 s. 6, (w.e.f. 1-1-1975)]
If any manufacturer fails to pay the duty of excise levied under section 5A, within the period specified in sub-section (4) of that section, or where an appeal has been preferred by him against an order of assessment under sub-section (7) of section 5A, within one month from the date of disposal of such appeal, the duty payable by him shall be recoverable as an arrear of land revenue.
