Section 29
Section 29 of the Delhi Excise Act, 2009. Recovery of duty and other levies and lien on the property of defaulter (1) All excise revenue, payable to the Government under this Act, may be recovered from the person liable to pay the same or his legal successors or from his surety or his agent as if they were the arrears of land revenue.
Recovery of duty and other levies and lien on the property of defaulter (1) All excise revenue, payable to the Government under this Act, may be recovered from the person liable to pay the same or his legal successors or from his surety or his agent as if they were the arrears of land revenue. 12 THE DELHI EXCISE ACT, 2009 SECTION 31 (2) In the event of default in payment of excise revenue or otherwise, by any persc licensed under this Act, his manufactory, warehouse, shop or premises and all fittings, apparatus, stocks of liquor or material 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 the first charge upon the proceeds of such sale.
(3) Where duty due is not levied or not paid or short-levied or short-paid or erroneously refunded,- (a) the Assistant Commissioner may, within four years from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice.
Explanation I : Where the service of the notice is stayed by an order of the court, the period of such stay shall be excluded in computing the aforesaid period of four years.
Explanation II : For the purposes of this clause "relevant date" means- (i) in the case of intoxicants on which duty has not been levied or paid or has been short-levied or short-paid, the date on which the duty is to be paid under this Act or the rules made thereunder, (ii) in a case where duty is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof, (iii) in the case of intoxicants on which duty has been erroneously refunded, the date of such refund;
(b) the Assistant Commissioner shall, after considering the representation, if any, made by the person on whom notice is served under clause (a), determine the amount of duty due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined.
Section 29, The Delhi Excise Act, 2009 (Act 10 of 2010).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 29
How do I find court cases under Section 29 of the Delhi Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Excise Act 2009 29, section 29 Delhi Excise Act 2009, section 29 of the Delhi Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 29 of the Delhi Excise Act, and has it changed?
Its own text turns on section 31, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was the Delhi Excise Act enacted?
Delhi Excise Act was enacted in 2010 as Act 10 of 2010. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/b75e51a4-2e7b-4f67-9283-17b9ef359a4d.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/b73b7d61-d311-4d02-aefa-521ade41a5da/content). This page is not a substitute for legal advice.