Provided that, nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act.

Special mode of recovery

1. (1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner 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 Commissioner, require—
   • (a) any person from whom any amount of money is due, or may become due to a dealer from whom any amount is due under the provisions of this Act, or
   • (b) any person who holds or may subsequently hold money for or on account of such dealer, to pay to the Commissioner, either forthwith upon the money becoming due to, or being held on behalf of, the dealer at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the dealer under this Act, or the whole of the money when it is equal to or less than that amount. Explanation.—For the purposes of this section, the amount of money due to a dealer from, or money held for or on account of a dealer by, any person, shall be calculated after deducting therefrom such claims (