Section 12A(a) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(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).].