Section 16A(1) in Himachal Pradesh General Sales Tax Act, 1968
(1)Notwithstanding anything contained in section 16 or any law or contract to the contrary, Commissioner or any officer other than an Excise and Taxation Inspector, appointed under section 3 to assist the Commissioner, may, at any time or from time to time, by notice in writing, a copy of which shall be sent to the dealer at his last address known to the officer issuing the notice, require-(a)any person from whom any amount is due or may become due to a dealer who has failed to comply with a notice of demand for any amount due under this Act;(b)any person who holds or may subsequently hold any money for or on account of such dealer;to pay into the Government treasury in the manner specified in the notice issued under this sub-section, either forthwith or upon the money becoming due or being held, or at or within the time specified in the notice (not being before the money becomes due or it is held), so much of the money as is sufficient to pay the amount due from the dealer in respect of the arrears of tax, interest and penalty under this Act, or the whole of the money when it is equal to or less than that amount.Explanation. - For the purposes of this sub-section, the amount due to a dealer or money held for or on account of a dealer by any person shall be computed after taking into account such claim, if any, as may have fallen due for payment by such dealer to such person and as may be lawfully subsisting.
