(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.(2)The Assessing Officer may amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.(3)Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the dealer or, person liable and the receipt thereof by the Assessing Officer shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount specified in the receipt.(4)Any person discharging any liability to the dealer or person liable after receipt of the notice referred to in this section, shall be personally liable to the Assessing Officer to the extent of the liability discharged or to the extent of the liability of the dealer or person liable for tax, whichever is less and the provisions of this Act shall, so far as may be, apply as if such person were a dealer in default.(5)Where any person to whom a notice under this section is sent, proves to the satisfaction of the Assessing Officer that the sum demanded or any part thereof is not due to the dealer or person liable or that he does not hold any money for or on account of the dealer or person liable, then nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Assessing Officer.(6)Any amount of money which the aforesaid person is required to pay to the Assessing Officer, or for which he is personally liable to the Assessing Officer under this section shall, if it remains unpaid, be recoverable as arrear or tax payable under this Act.(7)The Assessing Officer may apply to the court in whose custody there is money belonging to the dealer or person liable for payment to him of the entire amount of such money or if it is more than the amount of tax, penalty or other sum due, an amount sufficient to discharge such amount:Provided that any dues or property exempted from attachment in execution of a decree of a Civil Court under section 60 of the Code of Civil Procedure 1908 (5 of 1908) shall be exempted from any requisition made under this section.(8)Where a security other than in the form of a survey bond has been furnished by a dealer under sub-section (1) of section 15 the Assessing Officer may for good and sufficient reasons in writing, realise any amount of tax, interest, penalty or other sum remaining unpaid as aforesaid or part thereof by ordering forfeiture of the whole or any part of such security.(9)Where the amount of tax, interest, penalty or other sum payable under sub-section (1) of section 25 remains unpaid, it may be recovered as an arrear of land revenue and for this purpose the State Government may be Notification in the Official Gazette empower the Commissioner or any person appointed to assist the Commissioner under sub-section (1) of section 3 to exercise the power under the Assam Land and Revenue Regulation, 1886, for the purpose of recovering the sums referred to in sub-section (1).
