(1)Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time, or from time to time, by notice in writing, a copy of which shall be forwarded to the proprietor or person 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 a proprietor or person who has failed to pay the amount of tax due or penalty imposed under this Act; or(b)any person who holds or may subsequently hold money for or on account of such proprietor or person, to pay to the Commissioner, either forthwith upon the money becoming due or being held 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 proprietor or the person, in respect of arrears of tax and penalty or both, or the whole of the money when it is equal to or less than that amount.Explanation. - For the purpose of this section, the amount of money due to a proprietor or a person from or money held for or on account of a proprietor or a person, by any person shall be calculated after deducting therefrom such claims, if any, lawfully subsisting as may have fallen due for payment by such proprietor or person to such person.(2)The Commissioner may at any time, amend or revoke any such notice, or extend the time for making any payment in pursuance of such notice.(3)Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the proprietor or the person and the receipt of the Commissioner 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 person after receipt of the notice referred to in this section shall be personally liable to the Commissioner to the extent of the liability discharged, or to the extent of the liability of the proprietor or person for tax and penalty, whichever is less.(5)Where a person to whom a notice under this section is sent objects to it, by statement in writing that the sum demanded or any part thereof is not due or payable to the proprietor or person or that the amount held for or on account of the proprietor or person is under genuine dispute, the Commissioner shall hold an inquiry and after giving a reasonable opportunity of being heard to such person and the proprietor or person shall make such order as he thinks fit.(6)Any amount of money which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue.]
