Section 16(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)Notwithstanding anything to the contrary contained in any law or in any contract, the Commissioner may, at any time or from time to time, by notice [in the prescribed form] [Words substituted for the words 'in writing' by W.B. Act 16 of 2001.] a copy of which shall be forwarded to the assessee at his last address known to the Commissioner, require -(a)any person from whom any amount of money is due or may become due to an assessee on whom notice of demand has been served under this Act, or(b)any person who holds or may subsequently hold money for or on account of such assessee,to pay the Commissioner, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears of tax, penalty and interest, under this Act, or the whole of the money when it is equal to or less than that amount.Explanation. - For the purposes of this section, the amount of money due to an assessee from, or money held for or on account of an assessee by, any person, shall be calculated after deducting therefrom such claims (if any) lawful subsisting, as may have fallen due for payment by such assessee to such person.
