Section 8A(1) in Karnataka Tax on Luxuries Act, 1979
(1)The Luxury Tax Officer may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the [proprietor or stockist] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997], at his last address known to the Luxury Tax Officer) require any person from whom money is due to the [proprietor or stockist] [inserted by Act 10 of 1986 w.e.f. 31.3.1986] or any person who holds or may subsequently hold money for or on account of the [proprietor or stockist] [inserted by Act 10 of 1986 w.e.f. 31.3.1986] to pay to the Luxury Tax Officer either forthwith upon the money becoming due or being held at or 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 by the [proprietor or stockist] [inserted by Act 10 of 1986 w.e.f. 31.3.1986] in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount.
