Section 17 in The Maharashtra Tax on Lotteries Act, 2006
17. Special mode of recovery.
(1)Notwithstanding anything contained in any other law, the Commissioner may, on noticing that there is an outstanding liability of tax, interest or penalty against a Promoter on whom a notice has already been served, at any time, by notice in writing, require-(a)any person from whom any amount of money is due or may become due, to the said Promoter, or(b)any person who holds or may subsequently hold money for or on account of such Promoter, to pay to the Commissioner either forthwith upon the money becoming due or being held or within the time specified in the notice, an amount equal to the amount due and outstanding from such Promoter as aforesaid with continuing interest till the date of payment:Provided that, no action under this sub-section shall be taken till the date prescribed for the filing of appeal against the order which the amount has remained outstanding has expired.(2)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 Promoter and the receipt of the Commissioner shall constitute a good and sufficient discharge of the liability of such person, to the extent of the amount referred to in the receipt.
