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TypeBare Act JurisdictionOrissa Government

The Odisha Excise Act Section 31

Recovery of excise duties and levies and lien on the property of defaulter :–

~1 min read
https://sooperkanoon.com/act/628953

Bare act section · Research

About this section

The Odisha Excise Act Section 31 is part of The Odisha Excise Act - Recovery of excise duties and levies and lien on the property of defaulter :–. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) All duties, fees, taxes, fines payable to the Government under this Act may be recovered from the person liable to pay the same or from his surety or his agent, as if they were arrears of land revenue.

(2) In the event of default by any person licensed under this Act, his manufactory, warehouse, shop or premises and all fittings, apparatus, stocks of liquor or materials for the manufacture of the same, held therein shall be liable to be attached towards any claim for excise revenue or in respect of any loss incurred by the Government through such default and be sold to satisfy such claim which shall be a first charge upon the Section 32 - proceeds of such sale

Frequently asked questions

What does The Odisha Excise Act Section 31 provide?

Section Section 31 of the The Odisha Excise Act (Recovery of excise duties and levies and lien on the property of defaulter :–) is reproduced on this page as part of the The Odisha Excise Act. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on The Odisha Excise Act Section 31?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference The Odisha Excise Act Section 31. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Orissa, confirm the wording against the official state gazette or authorized publication.

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