5D. Recovery of duty of excise
[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.]
Amendment notes (1)
- Ins w.e.f. 1-1-1975 . Ins. by Act 51 of 1973, s. 6 (w.e.f. 1-1-1975).