Recovery of duties, etc.

All duties, taxes, fines and fees payable to the State direct under any of the foregoing provisions of this Act or of any licence or permit issued under it, and all amounts due to the State by any grantee of a privilege, or by any farmer under this Act, or 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, and, in case of default made by a grantee of a privilege or by a farmer, the Commissioner with the approval of the Government may take the grant or farm under management at the risk of the defaulter, or may declare the grant or farm forfeited re-sell it at the risk and loss of the defaulter. When a grant or farm is under management under this section, the Commissioner may recover any monies due to the defaulter by any lessee or assignee as if they were arrears of land revenue.