Section 53(1) in The Rajasthan Sales Tax Act, 1994
(1)Notwithstanding anything contained in Section 52 or any law or contract to the contrary, the assessing authority 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 assessing authority, require-(a)any person from whom any amount is due or may become due to a dealer who has failed to pay due tax or other sum on demand by the assessing authority, or(b)any person who holds or may subsequently hold any money for or on account of such dealer,to pay into the Government Treasury or the bank authorised to receive money on behalf of the State Government, in the manner specified in the notice issued under this Section either forthwith or upon the money becoming due from him or being held by him, 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 demand of tax and other sum under this Act, or the whole of the money when it is equal to or less than that demand.Explanation.- For the purpose 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 claims, if any, as may have fallen legally due for payment by such dealer to such person.
