(1) The following moneys, namely,— 42
(a) all excise revenue,
(b) any loss that may accrue when a grant has been taken under management by the Collector or transferred by him under section 44 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 7to pay the same, or from his surety (if any), as per provision of the Revenue 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 44 the Collector, may recover, in any manner authorised by sub-section (1), any money due to the grantee by any lessee or assignee.
(3) When any money is due, in respect of an exclusive privilege, to a grantee referred to in section 27 from any person holding under him, such grantee may apply to the Collector and the Collector may recover such money; on his behalf in either of the ways provided by sub-section (1):
Provided that nothing in this sub-section shall effect the right of any such grantee to recover any such money by Civil suit.