Further mode of recovery

(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 dealer at his last address known to the assessing authority), require any officer of the Government or any local authority, company, firm, society or association of persons from whom money is due or may become due to the dealer, or any officer of the Government or any local authority, company, firm, society or association of persons who holds or may subsequently hold money for or on account of the dealer, to pay to the assessing authority, either forthwith if the money has become due or is so held, 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 dealer in respect of arrears of tax, fee or penalty or the whole of the money when it is equal to or less than the arrears of tax, fee or penalty. (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 the notice. (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 this section shall be deemed to have made the payment under the authority of the dealer, and the receipt of the assessing authority shall constitute a good and sufficient discharge of the liability of such officer of the Government or such local authority, company, firm, society or association of persons to the extent of the amount referred to in the receipt. (4) Any local authority, company, firm, society or association of persons making any payment to the dealer after receipt of the notice referred to in this section shall be liable to the assessing authority to the extent of the payment made or to the extent of the liability of the dealer for the amount due under this Act, whichever is less. (5) Where any local authority, company, firm, society or association of persons to which 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 it to the dealer, or that it does not hold any money for or on account of the dealer, then, nothing contained in this section shall be deemed to require such local authority, company, firm, society or association of persons 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 this section shall, if it remains unpaid, be a charge on the properties of the said local authority, company, firm, society or association of persons, as the case may be, and may be recovered as if it were an arrear of land revenue. Explanation.—For the purposes of this section, the amount due to a dealer or money held for or on account of a dealer by any officer of the Government or any local authority, company, firm, society or association of persons shall be computed after taking into account such claims, if any, as may have fallen due for payment by such dealer to such officer or such local authority, company, firm, society or association of persons, as the case may be, and as may be lawfully subsisting.