Section 4AA in The West Bengal Rural Employment And Production Act, 1976
4AA. [ Special mode of recovery.] [Section 4AA inserted by W.B. Act 4 of 1992.] - (1) Notwithstanding the issue of a requisition under the proviso to clause (f) of sub-section (3) of section 4 or under the proviso to clause (f) of section 4A for realisation of cess, penalty or interest as arrears of land revenue, the prescribed authority or the notified authority, as the case may be, may, at any time or from time to time by notice in the prescribed form, require any person from whom money is due or may become due to the owner referred to in sub-section (3) of section or section 4A, as the case may be, or any person who holds or may subsequently hold money for or on account of such owner, to deposit into a Government Treasury or the Reserve Bank of India under the appropriate head of account either forthwith upon the money becoming due or being held or 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 such owner in respect of the arrears or the whole of the money when it is equal to or less than the amount due.
(2)A notice under this section may be issued to any person who holds or may subsequently hold any money for or on account of the owner jointly with any other person and, for the purposes of owner jointly with any other person and, for the purposes of this section, the shares of the joint-holders in such account shall be presumed, until the contrary is proved, to be equal.(3)A copy of the notice shall be forwarded to the owner at his last address known to the prescribed authority or the notified authority, as the case may be, and, in the case of the joint account, to all the joint-holders at their last addresses known to the said authority.(4)Save as otherwise provided in this section every person to whom a notice is issued under this section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post-office, banking company or insurer, it shall not be necessary for any pass book deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.(5)Any claim with respect to any property in relation to which a notice under this section has been issued, arising after the date of the notice, shall be void as against any demand contained in the notice.(6)Where a person to whom a notice under this section is sent proves to the satisfaction of the prescribed authority or the notified authority, as the case may be, that the sum demanded or part thereof is not due to the owner or that he does not hold any money for or on account of the owner or that the money demanded or any part thereof is not likely to be due to the owner or be held for or an account of the owner, then, nothing contained in this section shall be deemed to require such person to deposit any such sum or part thereof, as the case may be.(7)The prescribed authority or the notified authority, as the case may be, may, at any time or from time to time, amend or revoke any notice issued under this section or extend the time for making any payment in pursuance of such notice.(8)The Treasury or the Bank shall grant a receipt for any amount paid in compliance with a notice issued under this section, and the person so saving shall be fully discharged from his liability to the owner to the extent of the amount so paid.(9)Any person discharging any liability to the owner after receipt of a notice under this section shall be personally liable to the prescribed authority or the notified authority, as the case may be, to the extent or his own liability to the owner so discharged or to the extent of the owner's liability for any sum due under this Act, whichever is less.(10)If the person to whom a notice under this section is sent fails to make payment in pursuance thereof, he shall be deemed to be an owner in default in respect of the amount specified in the notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear due from him and the notice shall have the same effect as attachment of a debt.(11)The prescribed authority or the notified authority, as the case may be, may apply to the Court in whose custody there is money belonging to the owner for payment to him of the entire amount of such money, or, if it is more than the tax due, an amount sufficient to discharge the tax:Provided that any dues or property exempt from attachment in execution of a decree of a Civil Court under section 60 of the Code of Civil Procedure, 1908 shall be exempt from any requisition made under this section.
