(1) The following moneys, namely: -
(a) all excise revenue,
(b) any loss that may accrue when, in consequence of default, a lease under section 16 has been taken under management by the Deputy Commissioner, or has been re-sold by him, and
(c) of amounts due to 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 if they were arrears of land revenue.
(2) When a lease has been taken under management by the Deputy Commissioner, or has been resold by him, the Deputy Commissioner may recover in the manner authorised by sub-section (1), any money due to the defaulter by any lessee or assignee.
Government lien on property of defaulters
63. In the event of default by any person licensed or holding lease under this Act, all his distillery, brewery or warehouse or shop or premises, fittings or apparatus, and all stocks of intoxicants or materials for the manufacture of the same held in or upon any distillery, brewery, warehouse or shop or premises, shall be liable to be attached in satisfaction of any claim for excise revenue, or in respect of any losses incurred by the Government through such default and to be sold to satisfy such claim which shall be a first charge upon the sale proceeds.
307 Recovery of dues by lessee under section 16
64. Any person to whom a lease has been granted in accordance with the provisions of section 16, may, in a case where sub-letting is not forbidden by the terms of the lease, proceed against any person holding under him for the recovery of any money due in respect of such sub-lease as if it were an arrear of rent recoverable under the law for the time being in force with regard to landlord and tenant:
Provided that nothing in this section shall affect the right of any such grantee to recover any such money by a civil suit.
Refund in cases of exported liquor
65. Where excise duty has been levied in respect of the manufacture or production of any liquor in the Union territory and such liquor is subsequently exported to any other state in India and is subjected to excise or countervailing duty in that state, the Excise Commissioner may on production of proof of such payment of duty, grant refund of duty already paid to such extent as the Government may prescribe:
Provided that where the Government so directs, the Excise Commissioner may, permit during such period or periods as may be specified in such direction, the export of any liquor on which excise duty is payable, on the furnishing of adequate security for payment of the excise duty due thereon; and, on production of proof of payment of countervailing duty on such liquor in any other State give rebate to the extent prescribed under this section and collect the balance of the excise duty.
Power of Government to exempt, etc.
66. The Government may, by notification, and subject to such restrictions and conditions, as may be specified in such notification, ---
(a) exempt, reduce or remit either in whole or in part *[prospectively or retrospectively] the excise duty levied under section 21 on any liquor sold,
(i) for use or consumption by the members of the Armed Forces of the Union; or
(ii) for use for bona fide medicinal, scientific, industrial or such like purpose;
(b) exempt any intoxicant from any of the provisions of this Act, other than those of chapter V, in any specified area or for any specified period or occasion.
* Amended and deemed to have come into force on and from 23rd April, 2007 vide the Puducherry Excise (Amendment) Act, 2011.
308 Protection of action taken under this Act
67. No suit or other legal proceedings shall lie against the Government or any Excise Officer or any other person empowered to exercise powers or to perform the functions under this Act for anything in good faith done or intended to be done under this Act.
Limitation of suits
68. No suit shall lie against the Government or against any Excise Officer, other than a suit by the Government, in respect of anything done or alleged to have done in pursuance of this Act, unless the suit is instituted within six months from the date of the act complained of.
Offences by companies, etc.