Section 9A(6) in The West Bengal Luxury Tax Act, 1994
(6)Where a person to whom a notice under this section is sent proves to the satisfaction of the prescribed authority that the sum demanded or any part thereof is not due to the stockist or that he does not hold any money for, or on account of, the stockist or that the money demanded or any part thereof is not likely to be due to the stockist or be held for, or on account of, the stockist, then, nothing contained in this section shall be deemed to require such person to deposit any such sum or part thereof, as the case may be.
