(7)Commissioner may apply to the Court in whose custody there is money belonging to the dealer, for payment to him of the entire amount of such money or if it is more than tax and penalty, if any, due, an amount sufficient to discharge such tax and the penalty :Provided that any dues or property which are exempted from attachment under section 60 of the Code of Civil Procedure, 1908, shall also be exempted from the operation of this section.
