Section 52B(6) in Andhra Pradesh Revenue Recovery Act, 1864
(6)When any person to whom a notice under this sub-section is sent objects to it by a statement on oath that the sum demanded or any part thereof is not due by him to the defaulter, or that he does not hold any money for or on account of the defaulter, then nothing contained in this section shall be deemed to require such person to pay the sum deemed or any part thereof to the Collector or other officer, but if it is discovered that such statement was false in any material particular, such person shall be personally liable to the Collector or other officer to the extent of his own liability to the defaulter on the date of the notice or to the extent of the defaulter's liability for any sum due under this Act, whichever is less.
