Section 13(1) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(1)Notwithstanding anything contained in the Act or any law or contract to the contrary, the prescribed authority may, at any time or from time to time by notice in writing require, -(a)any person from whom any amount is due or may become due to such an employer or person who has failed to pay due tax or other sum on demand by the prescribed authority, or(b)any person who holds or may Subsequently hold any money for or on account of such person, 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, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due 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 person or money held for or on behalf of such person by any person shall be computed after taking into account such claims, if any, as may have fallen legally due for payment by such an employer or person to such person.
