Section 18(3) in Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
(3)Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the assessee and the receipt of the assessing authority shall constitute a good and sufficient discharge of the liability of such a person, to the extent of the amount referred to in the receipt.
