Section 16(3) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(3)Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the assessee, and the receipt of the Commissioner shall constitute a good and sufficient discharge of the liability of such person, to the extent of the amount referred lo in the receipt.
