Section 18D(2) in Bengal Public Demands Recovery Act, 1913
(2)Notwithstanding anything in sub-clause (1) where the garnishee disputes the liability in whole or in part and where the Certificate Officer thinks fit to make a determination as to the whole or part liability disputed by the garnishee, the Certificate Officer shall proceed to investigate the dispute, take evidence (if necessary) and determine whether the garnishee is liable for the whole or any part of the amount for which the notice was issued and may set aside, modify or vary the notice accordingly, and unless the amount of the notice so amended is paid forthwith shall make an order under rule 18C.
