Section 9(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)The assessing authority may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer from whom any tax assessed is due at his last address known to the assessing authority) require any person from whom money is due to the [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer or any person who holds or may subsequently hold money for or on account of the [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer to pay to the assessing authority either forthwith upon the money becoming due or being held at or 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 [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.4.1982] dealer in respect of arrears of tax or penalty or the whole of the money when it is equal to or less than that amount.
