Section 60(11) in West Bengal Value Added Tax Act, 2003
(11)The Commissioner may apply to the court in whose custody there is money belonging to the dealer for payment to him of the entire amount of such money or, if it is more than net tax or any other tax, interest, or penalty due, an amount sufficient to discharge the liability of net tax or any other tax, interest, or penalty:Provided that any dues exempt from attachment in execution of the decree of the civil court under section 60 of the Code of Civil Procedure, 1908 (5 of 1908.) ,shall be exempt from any payment required to be made under this section.Explanation. - For the purposes of this section, "dealer" shall include a casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods, or any other person, for whom or on whose account money is demanded for payment of net tax or any other tax, interest, or penalty under this section.
