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section 22

Recovery of tax from third party

The Haryana Tax on Luxuries Act, 2007
Tax200742 sections3 chapters
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Chapter III Chapter III

Statutory text
  1. (1) The assessing authority may, at any time or from time to time, by notice in writing, (a copy of which shall be forwarded to the proprietor at his last address known to the assessing authority), require any person from whom money is due to the proprietor or any person who holds or may subsequently hold money for or on account of the proprietor, to pay to the assessing authority either forthwith upon the money becoming due or being held at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the proprietor in respect of arrears of tax, interest, or penalty or the whole of the money when it is equal to or less than that amount.
  2. (2) The assessing authority may at any time or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of such notice.
  3. (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 proprietor and the receipt of the assessing authority shall constitute a good and sufficient proof of discharge of the liability of such person to the extent of the amount referred to in the receipt.
  4. (4) Any person discharging any liability to the proprietor after receipt of the notice referred to in this section shall be personally liable to the assessing authority to the extent of the liability discharged or to the extent of the liability of the proprietor for the amount due under this Act, whichever is less.
  5. (5) Where any person to whom a notice under this section is sent, objects to it on the ground that the sum demanded or any part thereof is not due by him to the proprietor or that he does not hold any money for or on account of the proprietor, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof to the assessing authority.
  6. (6) Any amount which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section shall, if it remains unpaid be a charge on the properties of the said person and may be recovered in the manner specified in section 21. Explanation.– For the purposes of this section, the amount due to proprietor or money held for or on account of proprietor shall be computed after taking into account such claims, if any, as may have fallen due for payment by such proprietor to such person and as may be lawfully subsisting.

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