(1) The following moneys, namely:–
- (a) all excise revenue,
- (b) any loss that may accrue when, in consequence of default, a lease under section 17 has been taken under management by the Collector, or has been resold by him,
- (c) Amounts due to the Government by any person on account of any contract relating to the excise revenue, and
- (d) The costs, charges and expenses (including the salaries and allowances of the # [Prohibition and Excise Officers]) specified in sub-section (2) of section 28, may be recovered from the person primarily liable to pay the same or from his surety, as if they were arrears of land revenue.
(2) when a lease has been taken under management, by the Collector, or has been resold by him, the Collector may recover, in the manner authorized by sub-section (1), any money due to the defaulter by any lessee or assignee.
(3) Arrears of moneys recoverable under this section shall bear interest 1[at such rate as may be prescribed.]
