Without prejudice to the procedure prescribed for the recovery of dues under Section 36 of the Assam Excise Act, 2000 all sums due to the State Government may be recovered from amount of deposit made by the distiller or by sale of the premises, stills and other things pledged under the bond.

Disposal of liquor on expiry of licence: On the expiry of the licence, either on account of expiry of the term, or on account of cancellation or suspension, the Excise Commissioner may take over or permit successor of the distiller to take over the balance of liquor in the distillery at cost price or may require the distiller forthwith to remove all liquor remaining within the distillery on payment of full duty.

If the distiller fails so to remove all spirits within ten days of the receipt of written notice from the collector, the cost of any establishment which it may be recovered from him; and if he shall fail to do so within one month, the spirit shall be liable to forfeiture at the discretion of the Excise Commissioner.

(2)

Breweries

Premises and licence