Section 12A in The Maharashtra Purchase Tax On Sugarcane Act, 1962
12A. [ Special mode of recovery. [Sections 12A and 12B were inserted by Maharashtra 49 of 1974, Section 7.]
- Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the occupier of the factory at his last address known to the Commissioner), require -(a)any person from whom any amount of money is due, or may become due, to the [occupier of the factory or the unit] on whom notice has been served under [section 7 or 7A or from whom interest is due under section 7B, or] [These words were substituted by Maharashtra 34 of 1976, Section 8(a).].(b)any person who holds or may subsequently hold money for or on account of such [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.]to pay to the Commissioner, either forthwith upon the money becoming due or being held or at or within the time specified in the 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 [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.]. In respect of the arrears of [tax, penalty and interest] [These words were substituted by Maharashtra 34 of 1976, Section 8(b).] payable under this Act, or the whole of the money when it is equal to or less than that amount.Explanation. - For the purposes of this section, the amount of money due to the [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.] from or money held for or on account of the [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.] by, any person shall be calculated after deducting therefrom such claims (if any) lawfully subsisting, as may have fallen due for payment by such occupier of the factory to such person.The Commissioner may, at any time or from time to time, amend or revoke any such notice, or extend the time for making any payment in pursuance of the notice.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 [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.], and the receipt the Commissioner shall, constitute a good and sufficient discharge, of the liability of such person, to the extent of the amount referred to in the receipt.Any person discharging any liability to the [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.] after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged, or the extent of the liability of the [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.] for [tax, penalty and interest] [These words were inserted by Maharashtra 34 of 1976, Section 7(c).] whichever is less,Where any person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.], or that he does not hold any money for or on account of the [occupier of the factory or the unit] [These words were substituted for the words 'occupier of the factory' by Maharashtra 60 of 1974, Section 12.], then nothing contained in this section shall be deemed to require such person to pay any sum or part thereof, as the case may be to the Commissioner.Any amount of money which a person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section, shall, if it remains unpaid, be recoverable as an arrear of land revenue.]
