Section 34(14) in Uttaranchal Value Added Tax Act, 2005
(14)Notwithstanding anything contained in any law or contract to the contrary, the Assessing Authority may, at any time or from time to time, by notice in writing the copy of which shall be forwarded to the dealer at his last address known to the Assessing Authority, require-(a)any person from whom any amount is due or may become due to the dealer, or(b)any person who holds or may subsequently hold money for or on account of the dealer, to pay to the Assessing Authority-(a)forthwith upon the money becoming due or being held, or(b)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 from the dealer in respect of arrears of tax or other dues under this Act, or the whole of the money when it is equal to or less than that amount.Explanation. - For the purpose of this sub-Section, the amount due to a dealer or money held for or on account of a dealer by any person shall be computed after taking into account such claim if any, as may have fallen due for payment by such dealer to such person and as may be legally subsisting.
