Section 45A(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)(a)The Agricultural Income-tax Officer may, at any time, or from time to time, by notice in writing, require any person, from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee to pay into a Treasury to the credit of the State Government, either forthwith upon the money becoming due or being held or after within the time 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 by the assessee in respect of arrears or the whole of the money when it is equal to or less than the amount due.(b)A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is provided, to be equal.(c)A copy of such notice shall be forwarded to the assessee at his last address known to the Agricultural Income-tax Officer, and in the case of a joint account to all the joint holders at their last addresses known to the Agricultural Income-tax Officer.(d)Save as otherwise provided in this sub-section, every person to whom a notice is issued under this sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post-office, banking company or an insurer it shall not be necessary for any pass-book, deposit, receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.(e)Any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date of such notice shall be void as against any demand contained in the notice.
