him.

(1) Where any amount. payable by a ?n to the · Recovery of tax.. Government under any of the provisions 'of this Act or the rules made thereunder is not paid, the proper officer shall proceed to recover the amount by one or more of the following modes, namely:- (a) the proper officer may deduct or may requife,any< other specified officer to deduct the amount so payabl?;from any :.rooa1ey owing to such perwn: which iμay be und? th? control of the proper officer or such other specified officer; 95 (b) , the proper officer. may recover or may require any other ?ed · officer :to rec:over the amount so payable by)?'·and ·selling any goods belonging to ?th '? which ? under the control ofthe proper officer or such other specified officer; · · · · " " · t..·s:· -'? •CJ (c) (i) the proper offic? may, by a? in writing. require any ot.ber ?l'Sf>n ?m?om money· is due or may beco?eaue to ?ch person or who hol?or,Dlay ?ubsequ?ily,hold money for or on.?unt'of.S9Ch,?- to pay to the Government s: eith.er .foJ1bwith upon the money;?mu:g,due 0( being held, or , within tl;le tip:le sPFcified in tp.e notice not being before the money becqmes due or is held, 'so mucbQf the money as is sufficient to pay the amount ?ue·froni·sucll person·or the whole ofthem<>geywl)en ifisequal to or less than that amount; (ii) every pepon to :whopi the DQtice is issued under sub-claμse, 0) ,, shall be bound to comp)¥ with sucb, nqti? and in particular, wher4 any such. ffl>tite is issued to a post o?. banking oompany or an insurer, it shall not be necessary to produce any pass book. deposit receipt. policy or any other documentfor the, purpose of any entry, 'endorsement or the·like being made before payment is made,nutwlthstanding any rule, practice or requirement to the contrary; (iii) in case the person to whom a··· notice under. sub-clause· (l) ··has been issued, fails to make the payment in pursuance thereof to the Goeernment, be'·· shall be deemed to be a defaulter 1n respect ofthe amount specified in the notice arid . all the consequences of this· Act or the rulei made thereunder shall f<>lld'w; (iv) the officer issuing a notice ? sub-clause (i) may,.?t any Um,1t,"'1llt:nd.,.fN··I'.? such. notice, or .. ?n,d the . time fQI'· roaking any payment in pqrswuice ofthe notice; . 96 {v) any person making any payment in col'.l)plia.nce. with 4 no? issued un4er sub- cl?use. (j.) shaU be de«;? to have made the paym?nt VJ1<\?J'R.?,,4uthority of the person in default.