Section 45(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Notwithstanding anything contained in any law or contract to the contrary, the Assessing Authority may at any time or from time to time , by notice in writing (a copy of which shall be forwarded to the dealer at his last known address) require any person who holds or may subsequently hold any money for , or on account of any dealer who has failed to pay tax, interest or penalty under the Act, to pay into Government treasury in the manner specified in the notice, either forthwith or upon the money becoming due or being held, or within the time specified in the notice not being before money becomes due or is held, so much of the money as is sufficient to pay the amount of tax including interest due from the dealer or penalty or both, as the case may be, under the Act, or the whole of the money when it is less than that amount.
