Section 26(1) in Assam General Sales Tax Act, 1993
(1)Notwithstanding anything contained in any law or contract to the contrary, the Assessing Officer 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 known address require any person including the Government or a local authority,-(a)From whom any amount of money is due or may become due, to a dealer or person liable on whom notice has been served under sub-section (1) of section 25; or(b)Who holds or may subsequently hold money for or on account of such dealer or person liable, to pay to the Assessing Officer either forthwith upon the money becoming due or being held or within the time specified I the first mentioned 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 dealer or person liable as respect of any amount payable under this Act, or the whole of the money where it is equal to or less than that amount.Explanations. - (1) For the purpose of this sub-section the amount of money due to a dealer or a person from, or money held for or on account of a dealer or person by, any person shall be calculated by the Assessing Officer after deducting therefrom such claim, if any, lawfully subsisting, as may have fallen due for payment by such dealer or person liable to such person.
