Section 18A(5) in The Jammu and Kashmir Agricultural Income Tax Act, 1962
(5)Where any person to whom a notice under this section is sent objects to it on the ground that the sum demanded or any part thereof is not due by him to the assessee, or that he does not hold any money for or on account of the assessee, then nothing contained in this section shall be deemed to require such person to pay the sum demanded, or any part thereof, to the assessing authority.
