(1) The following moneys, namely,
(a) all excise revenue,
(b) any loss that may accrue when a grant has been taken under management by the Collector or transferred by rum under section 33, and
(c) all amounts due to the Government by any person on account of any contract relating to the excise-revenue, may be treated as arrear of land revenue and recovered from the person primarily liable to pay the same of from his surety (if any), as per provision of the Law in force for recovery of arrear of land revenue.
(2) When a grant has been taken under management by the Collector, or has been transferred by him, under section 33 the Collector, my recover, in any manner authorised by sub-section (1 ), any money due to the grantee by any lissee of assignee.
(3) When any money is due, in respect of an exclusive privilege, to a grantee referred to in section 24 from any person holding under him, such grantee may apply to the Collector and the Publication and effect of rules and notifications.
Recovery of due Collector may recover such money on his halt in either of the ways provided by sub-section (1) :
Provided that nothing in this sub-section shall affect the right of any such grantee to recover any such money by a civil suit.
80. The State Government may, by notification, either wholly or partially, and subject to such condition (if any) as it may think fit to prescribe, exempt any intoxicant from all or any of the provisions of this Act, either throughout the State of Arunachal Pradesh or in any specified local area or any specified period or occasion or as regards any specified class or persons.
81. No suit shall lie any civil court against the State Government, Excise Commissioner, Collector, or any Excise Officer for damages for any Act done in good faith or ordered to be done in pursuance of this Act or of any other for the time being in force relating to the excise revenue.
82. No civil court shall try suit against the Government or any Excise Officer in respect of anything done, or alleged to have been done, in pursuance of this Act, and, except with the previous sanction of the State Government, no Magistrate shall take cognizance of any charge made against any Excise Officer under this Act or any other law relating to the excise revenue or made against any other person under this Act.
Unless the suit or prosecution is instituted within six months after the date of the Act complained of.
Power of the State Government to exempt Intoxicants from provisions of Act.
Bar to certain suits.
Limitation of suits And prosecutions.