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The Textiles Committee Act, 1963

Section 5D. Recovery of duty of excise.

1[5D. Recovery of duty of excise.--If any manufacturer fails to pay the duty of excise levied under section 5A, within the period specified in sub-section (4) of that section, or where an appeal has been preferred by him against an order of assessment under sub-section (7) of section 5A, within one month from the date of disposal of such appeal, the duty payable by him shall be recoverable as an arrear of land revenue.]

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