Amendment status not verified — confirm the current text below against the official source.
Further mode of recovery.-( I) The assessmg authority may, at any time or from time to t1me, by notice m writmg (a copy of wh1ch shall be forwarded to the dealer at his last address known to the assess- 111g authcnty), requne any officer of the Government or any local autho11ty, company, fi11n, society or association of per~ons from whom money 1s due or may IJecome due to the dealer, or any officer of the Gove111ment 01 any loc:al authonty, company, firm, society or associa- tion of persom who hold~ 01 may subsequently hold money for 01 on account of the dealer, to pay to the assess111g authonty, either fm th- wJth If the money has become due or IS 'iO held, or With111 the hme :-.pecified Jll the notice (not be111g before the money becomes due 01 is held), so much of the money a~ IS sufficient to pay the amount due by the dealer 111 respect of arrears of tax,· fee or penalty or the whole of the money when 1t 1s equal to or less than the arrears of tax, fee or penalty. (2) The assessmg authority may, at any time or from time to time, amend or revoke any such notice or extend the time for making any payment m pursuance of the notice. _Lj,l J-:: l I 1 :~ ' , ' I : i ~~:; • ' j ( ' 7 55 (3) Any officer of the Government or any local authority, company, firm. society or association of persons making any payment in compliance With a notice under th1s section shall be deemed to have made the payment under the authority of the dealer, and the receipt of the assessing authonty shall con- stitute a good and sufficient discharge of the hab1hty of such officer of the Government or such local authonty, company, firm, society or association of persons to the extent of the amount referred to 111 the rece1pt. (4) Any local authority, company, firm, society or association of persons makmg any payment to the deale! after rece1pt of the notice referred to in this section shall be liable to the assessing authority to the e\.tent of the payment made or to the extent of the liability of the dealer fm the amount due under this Act, whichever is lcs~. (5) Where any local authority, company, firm, society or asso- ciation of persons to wh1ch a notice under this sectwn IS sent objects to 1t on the ground that the sum demanded or any part thereof IS not due by 1t to the dealer, or that 1t does not hold any money for or on account of the dealer, then, nothmg con tamed in th1s sectiOn shall be deemed to require such local authority, company, firm, society or associatiOn of pe1sons to pay the sum demanded or any part thereof of the assessing authority. (6) Any amount which a local authority, company, firm, society or association of persons is required to pay to the assessing authority or for which it is liable to the assessing authority under tlus section shall, if it remams unpaid, be a charge on the properties of the said local authoritv, company, firm, society or association of persons, as the case may be, and may be recovered as if it were an an ear of land revenue. E>..planatwn.-For the purpo~es of this section, the amount due to a deale1 or money held for or on account of a dealer by any officer of the Government or any local authority, company, firm, society or asso· ciation of persons shall be computed after taking mto account such claims, if any, as may have fallen due for payment by such dealer to such officer or such local authonty, company, firm, society or associa- tion of persons, as the case may be, and as may be lawfully subsisting.