Section 45A(9) in The Bengal Agricultural Income-Tax Act, 1944
(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.
