Section 26(7) in Assam General Sales Tax Act, 1993
(7)The Assessing Officer may apply to the court in whose custody there is money belonging to the dealer or person liable for payment to him of the entire amount of such money or if it is more than the amount of tax, penalty or other sum due, an amount sufficient to discharge such amount:Provided that any dues or property exempted from attachment in execution of a decree of a Civil Court under section 60 of the Code of Civil Procedure 1908 (5 of 1908) shall be exempted from any requisition made under this section.
