Garnishee notice for demand of payment from the debtors, banks, etc., on account of dealers.
84. When any person is required to deposit, money under sub-section (1) of section 60 or, any amount payable by the dealer in accordance to section 60A, on account of the dealer, the appropriate assessing authority, in relation to such dealer, shall serve upon such person a notice in Form No. 42 directing him to deposit such money in the manner referred to in that section. |