Special mode of recovery

(1) The assessing authority may at any time or from time to time by notice in writing (a copy or which shall be forwarded to the dealer at his last address known to the assessing authority) require any person from whom money is due or may become due to the dealer or any person who holds or may subsequently hold money for or on account of the dealer 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 dealer in respect of arrears of tax or other dues under this Act or the whole of the money when it is equal to or less than the arrear of tax or such other dues. (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 pur-suance of the notice. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under authority of the dealer and the receipt of the assessing authority shall constitute a good and sufficient discharge of the liability of such person to the extend of the amount referred to in the receipt. (4) Any person making any payment to the dealer after receipt of the notice referred to in this section shall be personally liable to the assessing authority to the extent of the payment made or to the extend to the liability of the dealer for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under this section sent objects to it on the ground that the sum demanded or any part thereof is not due by him to the dealer or that he does not hold any money for or on account of the dealer 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) Any amount which a person is required to pay to the assessing authority or for which he is personally liable to assessing authority under this section if it remains unpaid, shall be charged on the proper ties of the said person and may be recovered as if it were an arrear of land revenue. Explanation :- (A) For the purpose of this section, the amount due to a dealer or money held for or on account of a dealer by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such dealer to such person and as may be lawfully substituting. Explanation :- (B) In this section, “assessing authority” means any authority competent to assess the dealer under Section-8.