Section 12(1) in Kerala Tax on Paper Lotteries Act, 2005
(1)The Assistant Commissioner may at any time or from time to time by notice in writing, a copy of which shall be forwarded to the promoter, at his last address known to the Assistant commissioner, require any person from whom money is due or may before due to the promoter or other person who holds or any subsequently hold money for or on account of the promoter or other person to pay to the Assistant Commissioner, either forthwith upon the money become 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 promoter or other person in respect or arrears of tax or penalty or the whole of the money when it is equal to or less than that amount.
