Section 39. Recovery of excise revenue

All excise revenue including all amounts due to 1 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 arrears of land revenue or in the manner provided for the recovery of public demands by any law for the time being in force. In case of default made by a holder of a license the Collector may take the grant, for which the license has been given, under management at the risk of the defaulter, or may declare the grant forfeited and re-sell it at the risk and loss of the defaulter. When a grant is under management under this section, the Collector may recover as excise revenue any moneys due to the defaulter by any lessee or assignee ; Provided that no license for an exclusive privilege granted under section 24 shall be forfeited or re-sold without the sanction of the authority granting the license.