40A. [ Special mode of the recovery. [Added by published in Rajasthan Gazette, Part 4-A, dated 26.5.2001.]
(1)Notwithstanding anything contained in the Act or any law, for the time being in force, or contract to the contrary, the District Excise Officer may, at any time or from time to time, by notice in writing, a copy of which shall be sent to the defaulter at his address last known to the District Excise Officer, require,]-(a)any person from whom any amount is due or may become due to the defaulter who has failed to pay due amount on the demand by the District Excise Officer, or(b)any person who holds or may subsequently hold any money for or on account of such defaulter,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, either forthwith or upon the money becoming due from him or being held by him, 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 from the defaulter or the whole of the money when it is equal to or less than that amount.Explanation. For the purposes of this section "defaulter" means a person who is primarily liable to pay any excise revenue or any amount due to State Government from him on account of any contract relating to excise revenue and who does not pay such revenue or, as the case may be, amount by due date and includes his surety.(2)The authority issuing a notice under sub-section (1) may, at any time or from time to time, amend or revoke any such notice or extend the time upto three months for making any payment in pursuance of this notice.(3)Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the defaulter, and the treasury receipt or the challan of the bank for such payment shall constitute a good and sufficient proof of discharge of the liability of such person to the extent of the amount specified in the receipt or the challan.(4)Any person discharging any liability to the defaulter after service on him of the notice issued under sub-section' (1) shall be personally liable to the State Government to the extent of the liability discharged, or to the extent of the amount of demand, whichever is less.(5)Where a person to whom a notice under sub-section (1) is sent proves to the satisfaction of the District Excise Officer that the money demanded or any part thereof, is not due to the defaulter or that he does not hold any money for or on account of the defaulter, then nothing contained in this section shall be deemed to be required such person to pay any such money or part thereof, as the case may be, to the District Excise Officer.(6)The provisions of this section shall be without prejudice to any action that may be taken for the recovery of the arrears.
