Section 93(1)(c) in The Bihar and Orissa Excise Act, 1915
(c)all amounts due to the [State Government] [Substituted by A.L.O. for 1950, 'Provincial 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 arrear of land revenue] [Substituted by Act No. 17 of 1980.].