8A. [ Recovery of tax from certain other persons. [8A to 8C inserted by Act 10 of 1986 w.e.f. 31.3.1986]
(1)The Luxury Tax Officer may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the [proprietor or stockist] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997], at his last address known to the Luxury Tax Officer) require any person from whom money is due to the [proprietor or stockist] [inserted by Act 10 of 1986 w.e.f. 31.3.1986] or any person who holds or may subsequently hold money for or on account of the [proprietor or stockist] [inserted by Act 10 of 1986 w.e.f. 31.3.1986] to pay to the Luxury Tax Officer either forthwith upon the money becoming 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 [proprietor or stockist] [inserted by Act 10 of 1986 w.e.f. 31.3.1986] in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount.(2)The Luxury Tax Officer may at any time or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.(3)Any person making any payment in compliance with the notice under this section shall be deemed to have made the payment under the authority of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] and the receipt of the Luxury Tax Officer shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.(4)Any person discharging any liability to the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] after receipt of the notice referred to in this section shall be personally liable to the Luxury Tax Officer to the extent of the liability discharged or to the extent of the liability of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] for the amount due under this Act, whichever is less.(5)Where any person to whom a notice under this section is sent objects to it on the ground that the sum demanded or any part thereof is not due by him to the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or that he does not hold any money for or on account of the [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997], then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the Luxury Tax Officer.(6)Any amount which a person is required to pay to the Luxury Tax Officer or for which he is personally liable to the Luxury Tax Officer under this section shall, if it remains unpaid be a charge on the properties of the said person and may be recovered in the manner specified in section 8.Explanation. - For the purposes of this section, the amount due to [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] or money held for or on account of [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] shall be computed after taking into account such claims, if any, as may have fallen due for payment by such [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] to such person and as may be lawfully subsisting.
