''[India Act XXXI |934.] (1st November. 1934.) A duty of excise shall be levied at the rale of four rupees per ton on all steel ingots produced in the Union of Burma after the 1st November, 1934 and shall be payable by the manufacturer thereof. If any duty payable under section 4 is not paid within the- time fixed by rules made in that behalf under this Act. it shall be deemed to bean arrears. and the authority to which such duty is payable may. in lieu thereof, recover any sum not exceeding twice the amount of duly unpaid which such authority may in its discretion think it reasonable to require...''