- For the purposes of sections 257-A and 257-B, the expression "persons from whom sum is due" or any other expression to the like effect shall mean the person so named in the application under sub-section (1) of section 257-A whether such sum is due from him, personally or as a legal representative of any other person from whom the sum was so due and shall include a person -(i)who is liable under section 257 as a surety of the person from whom the sum is or was so due, or(ii)whose name is subsequently substituted for or added as, the person from whom the sum is or was so due.
