Section 17(1) in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(1)Notwithstanding anything contained in any law for the time being in force or contract of the contrary. The Commissioner may, at any time, by notice writing, 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 a notice demand has been served under this Act, or(b)any person who holds or any subsequently hold money for or on account of such assessee, to pay to 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 the 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 as assessee from, or money held for or on account of an assessee by, any person, shall be calculated after deducting there from such claims (in any) lawfully subsisting, as may have fallen due for payment by such assessee to such person.
