Section 31: Recovery of excise duties and levies and lien on the property of defaulter

Odisha Excise Act, 2008State Act of Odisha · Act 10 of 2013

(1) All duties, fees, taxes, fines payable to the Government under this Act may be recovered from the person liable to pay the same or from his surety or his agent, as if they were arrears of land revenue.

(2) In the event of default by any person licensed under this Act, his manufactory, warehouse, shop or premises and all fittings, apparatus, stocks of liquor or materials for the manufacture of the same, held therein shall be liable to be attached towards any claim for excise revenue or in respect of any loss incurred by the Government through such default and be sold to satisfy such claim which shall be a first charge upon the proceeds of such sale.

Where this provision sits

Act	Odisha Excise Act, 2008
Section	31
Marginal note	Recovery of excise duties and levies and lien on the property of defaulter
Jurisdiction	State of Odisha
Status	In force as published by the source

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