(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.
