All rules made and notifications is.sued under this .

Act shall be published in the Official Gazette, and shall have eflect from the date of such publication or from such other date as may be ;spccifietl in that behalf. fi<k (1) The follmvi:1g moneys, namcly,-

1. (a) all cxcisc-rcvcnuc, ( b) any loss that may accrue when, in consequence of default, a grant has been taken under management by the Collector, or has been re-sold by him, and [(c) notv,rithstanding anything contained in sccLion 74: of the Contract Act, 1872 (No. 9 of 1872) all amounts due to the Government by any person on account of anv contract relating to the excise revenue in accordance with any p;ovision of this Act or mles made thereunder, and all amounts to be paid on breach of conditions of a bond or instrument by which a person binds himself to perform any duty or act or undertakes that he and his servants and agents will abst:,·,in from any act,] may be recovered from the person primarily liable to pay the same, or from his surety (if any); by distress and sale of his movable property, or by any other proce:is for the recovery of land revenue due from land-holders or from farmers of land or their sureties. (2} \Vhen a grant has been taken under management by the Collector, or has been re-sold by him, the Collector may recover, in any manner authorised by sub-section (1), any money due to the defaulter by any lessee or assignee. l. hs. by C. P. Act 6 of !934, S. 18. THE MADHYA PRA.DESH EXCISE ACT, l9l5

² Subs. by M. P. Act 3,-of 1982, S. 13.