Section 9AA in The Karnataka Entertainments Tax Act, 1958
9AA. [ Recovery of tax or penalty or any other amount from certain other persons. [Sections 9AA and 9AB inserted by Act 7 of 1997 w.e.f. 1.4.1997]
(1)The prescribed authority may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the proprietor at his last address known to the prescribed authority), require any person from whom money is due or may become due to the proprietor or any person who holds or may subsequently hold money for or on account of the proprietor to pay to the prescribed authority, either forthwith upon the money becoming due or being held 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 the proprietor in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount.(2)The prescribed authority may at any time amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.(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 proprietor and the receipt of the prescribed authority shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.(4)Any person making payment of any amount to the proprietor for discharging any liability after the receipt of the notice referred to in this section shall be personally liable to the prescribed authority to the extent of the liability discharged or to the extent of the liability of the proprietor for the amount due under this Act, whichever is less.(5)Where any person to whom a notice under this section is sent, objects to it on the ground that the sum demanded or any part thereof is not due by him to the proprietor or that he does not hold any money for or on account of the proprietor, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the prescribed authority.(6)Any amount which a person is required to pay to the prescribed authority or for which he is personally liable to the prescribed authority under this section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue.Explanation I. - For the purpose of this section, the amount due to a proprietor or money held for or on account of a proprietor by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such proprietor to such person and as may be lawfully subsisting.Explanation II. - Notwithstanding anything contained in this Act, for the purpose of this section, the expression "Prescribed Authority" shall include any officer empowered to levy tax or penalty under any of the provisions of this Act or any other officer exercising powers under clause (aa) of sub-section (3) of section 9.
