Section 47(1) in The Bihar Value Added Tax Act, 2005
(1)Notwithstanding anything contained in section 39 or any law or contract to the contrary, the prescribed authority may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the said authority) direct-(a)any person from whom any money is due or may become due to a dealer who has failed to comply with a notice of demand served under section 39; or(b)any person who holds or may subsequently hold any money for or on account of such dealer,to pay into Government treasury, in the manner specified in the notice issued under this sub-section, either forthwith or upon the money becoming due or being held, or within the time specified in the notice (not being before the money becomes due or it is held) so much of the money as is sufficient to pay the amount of tax due from the dealer, together with interest and penalty, if any, under this Act or the whole of the money when it is equal to or less than that amount.
