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[Cites 0, Cited by 0] [Section 16(1)] [Section 16] [Entire Act]

State of West Bengal - Subsection

Section 16(1)(a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(a)any person from whom any amount of money is due or may become due to an assessee on whom notice of demand has been served under this Act, or