Section 10B(1) in Andhra Pradesh Entertainments Tax Act, 1939
(1)The Commissioner or any other authority prescribed may at any time or form time to time, by notice in writing (a copy of which shall be forwaded to the dealer at his last address known to such authority) require any person from whom money is due or may become due to the defaulter, or any person who holds or may subsequently hold money for, or on account of the defaulter, to pay such authority, either forthwith if the money has become due or is so held, within the time specified in the notice but not before the money becomes due or is so held, so much of the money as is sufficient to pay the amount due by the defaulter in respect of arrears of tax, interest, penalty or the whole of the money when it is equal to or less than that amount.
