Section 7B(1) in The Goa Entertainment Tax Act, 1964
(1)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 proprietor or person 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 a proprietor or person who has failed to pay the amount of tax due or penalty imposed under this Act; or(b)any person who holds or may subsequently hold money for or on account of such proprietor or person, to pay to the Commissioner, either forthwith upon the money becoming due or being held 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 proprietor or the person, in respect of arrears of tax and penalty or both, or the whole of the money when it is equal to or less than that amount.Explanation. - For the purpose of this section, the amount of money due to a proprietor or a person from or money held for or on account of a proprietor or a person, by any person shall be calculated after deducting therefrom such claims, if any, lawfully subsisting as may have fallen due for payment by such proprietor or person to such person.
