Section 20(1) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(1)Notwithstanding anything 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 assessee at his last address known to the assessing authority require,-(a)any person from whom any amount or money is due, or may become due to such assessee on whom a notice of demand has been served under this Act, or(b)any person who holds or may subsequently hold money for or on account of such assessee,to pay the assessing authority either forthwith upon the money becoming due or being held or at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid) so much of money as is sufficient to pay the amount due by the assessee in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount.Explanation. - For the purpose of this section the amount of money due to an assessee from, or money held for or on account of an assessee by, any person shall be calculated after deducting therefrom such claims (if any) lawfully subsisting or as may have fallen due for payment by such assessee to such person.
