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29.
Recovery
of tax from third parties
(1)
The Commissioner or any other authority prescribed may at any time or from time
to time, by notice in writing (a copy of which shall be forwarded to the dealer
at his last address known to such authority) require any person from whom money
is due or may become due to the defaulter, or any person who holds or may
subsequently hold money for, or on account of the defaulter, to pay to such
authority, either forthwith if the money has become due or is so held, within
the time specified in the notice but not before the money becomes due or is
held, so much of the money as is sufficient to pay the amount due by the
defaulter in respect of arrears of tax, interest, penalty or the whole of the
money when it is equal to or less than that amount.
(2)
The authority prescribed may, at any time, or from time to time, amend or revoke
any such notice or extend the time of making any payment in pursuance of the
notice.
(3)
Any person making any payment in compliance with the notice under this section
shall be deemed to have made the payment under the authority of the defaulter
and the receipt of the authority prescribed shall constitute a good and
sufficient discharge of the liability of such person to the extent of the amount
referred to in the receipt.
(4)
Any person discharging any liability to the defaulter after receipt of the
notice referred to in this section, shall be personally liable to the authority
prescribed to the extent of the liability discharged or to the extent of the
liability of the defaulter for the amount due under the Act, whichever is less.
(5)
Where any person to whom a notice under this section is sent proves to the
satisfaction of the authority prescribed that the sum demanded or any part
thereof is not due by him to the defaulter or that he does not hold any money
for or on account of the dealer, then nothing contained in this Section shall be
deemed to require such person to pay the sum demanded or any part thereof, to
the authority prescribed.
(6)
Where any person to whom a notice under sub-section (1) is sent, fails to pay to
the authority prescribed the sum demanded or any part thereof as required in the
said notice, such sum shall be recoverable from such person as if it were an
arrear of land revenue due from him.
(7)
The provisions of this Section shall be without prejudice to any action that may
be taken for the recovery of the money due from the dealer.
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