Section 13(1)(b) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(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.