Section 17(1) in The Maharashtra Tax on Lotteries Act, 2006
(1)Notwithstanding anything contained in any other law, the Commissioner may, on noticing that there is an outstanding liability of tax, interest or penalty against a Promoter on whom a notice has already been served, at any time, by notice in writing, require-(a)any person from whom any amount of money is due or may become due, to the said Promoter, or(b)any person who holds or may subsequently hold money for or on account of such Promoter, to pay to the Commissioner either forthwith upon the money becoming due or being held or within the time specified in the notice, an amount equal to the amount due and outstanding from such Promoter as aforesaid with continuing interest till the date of payment:Provided that, no action under this sub-section shall be taken till the date prescribed for the filing of appeal against the order which the amount has remained outstanding has expired.
