Section 45A(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)Where a person to whom a requisition or notice under this section is sent proves to the satisfaction of the Agricultural Income-tax Officer that the sum demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee or that the money demanded or any part thereof is not likely to be due to the assessee or be held for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be.
