Section 45A in The Bengal Agricultural Income-Tax Act, 1944
45A. [ Other modes of recovery. - [Section 45A inserted by W.B. Act 22 of 1977.]
(1)Notwithstanding the issue of a certificate to the Collector under sub-section (3) of section 45, the Agricultural Income-tax Officer may recover the tax by any one or more of the modes provided in this section].(2)If any assessee is in receipt of any [income chargeable under the head of income "Salaries" under the enactments relating to Indian income-tax,] [Words substituted by W.B. Act 18 of 1989.] the Agricultural Income-tax Officer may require any person paying the same, to decuct from any payment subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall comply with any such requisition and shall pay the sum so deducted into a Treasury to the credit of the State Government.(3)(a)The Agricultural Income-tax Officer may, at any time, or from time to time, by notice in writing, require any person, from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee to pay into a Treasury to the credit of the State Government, either forthwith upon the money becoming due or being held or after 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 assessee in respect of arrears or the whole of the money when it is equal to or less than the amount due.(b)A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is provided, to be equal.(c)A copy of such notice shall be forwarded to the assessee at his last address known to the Agricultural Income-tax Officer, and in the case of a joint account to all the joint holders at their last addresses known to the Agricultural Income-tax Officer.(d)Save as otherwise provided in this sub-section, every person to whom a notice is issued under this sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post-office, banking company or an insurer it shall not be necessary for any pass-book, deposit, receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.(e)Any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date of such notice shall be void as against any demand contained in the notice.(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.(5)The Agricultural Income-tax Officer may, at any time or from time to time, amend or revoke any requisition or notice issued under this section or extend the time for making any payment in pursuance of such requisition or notice.(6)A receipt shall be granted for any amount paid in compliance with a requisition or notice under this section, and the person so paying shall be fully discharged from his liability to the assessee to the extent of the amount so paid.(7)Any person discharging any liability to the assessee after receipt of a requisition or notice under this section shall be personally liable to the Agricultural Income-tax Officer to the extent of the assessee' s liability for any sum due under this Act or to the extent of his liability to the assessee, whichever is less.(8)Subject to the provisions of sub-section (4), if a person to whom a requisition or notice under this section is sent fails to make payment in pursuance thereof, he shall be deemed to be an assessee in default in respect of the amount specified in the requisition or notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear of tax due from him, in the manner provided in section 45.(9)The Agricultural Income-tax Officer may apply to the court, in whose custody there is money belonging to the assessee, for payment to him of the entire amount of such money, or, if it is more than the tax due, an amount sufficient to discharge the tax:Provided that any dues or property exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908 shall be exempt from any requisition or notice made under this section.
