All excise revenue including all amounts due to 1 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), 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. In case of default made by a holder of a license the Collector may take the grant, for which the license has been given, under management at the risk of the defaulter, or may declare the grant forfeited and re-sell it at the risk and loss of the defaulter. When a grant is under management under this section, the Collector may recover as excise revenue any moneys due to the defaulter by any lessee or assignee ;
Provided that no license for an exclusive privilege granted under section 24 shall be forfeited or re-sold without the sanction of the authority granting the license.
Provided that no license for an exclusive privilege granted under section 24 shall be forfeited or re-sold without the sanction of the authority granting the license.
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Next · Section 40Power of State Government to make rules →All sections / सभी धाराएँTHE UNITED PROVINCES EXCISE ACT 1910 →
More sections of this act
Section 1 · Short title and extentSection 2 · Repeal of enactmentsSection 3 · InterpretationSection 4 · Power of State Government to declare what is to be deemed liquorSection 5 · Country liquor and foreign liquorSection 6 · Power of State Government to declare limit of sale by retailSection 7 · Possession of intoxicant by wife, clerk servantSection 8 · Saving of enactmentsIndia Code, Government of India. Text fetched 17 Oct 2026. Source metadata reports last modification: 2024-04-12. Check the linked official text and subsequent notifications when applying a provision.