(1)Notwithstanding anything contained in the Act or any law, for the time being in force, or contract to the contrary, the District Excise Officer may, at any time or from time to time, by notice in writing, a copy of which shall be sent to the defaulter at his address last known to the District Excise Officer, require,]-(a)any person from whom any amount is due or may become due to the defaulter who has failed to pay due amount on the demand by the District Excise Officer, or(b)any person who holds or may subsequently hold any money for or on account of such defaulter,to pay, into the Government Treasury or the bank authorised to receive money on behalf of the State Government, in the manner specified in the notice, either forthwith or upon the money becoming due from him or being held by him, 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 from the defaulter or the whole of the money when it is equal to or less than that amount.Explanation. For the purposes of this section "defaulter" means a person who is primarily liable to pay any excise revenue or any amount due to State Government from him on account of any contract relating to excise revenue and who does not pay such revenue or, as the case may be, amount by due date and includes his surety.
