(4)The [Assessing Officer or Tax Recovery Officer] [ Substituted by Act 4 of 1988, Section 88, for " Income-tax Officer" (w.e.f. 1.4.1989).] may apply to the Court in whose custody there is money belonging to the assessee for payment to him of the entire amount of such money, or, if it is more than the tax due, an amount sufficient to discharge the tax.
