Recovery of dues from persons from whom money is due to the defaulter.

1[52-B. Recovery of dues from persons from whom money is due to the defaulter.-- (1) The Collector or any other officer empowered by the State Government in this behalf may, at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the defaulter at his last address known to the Collector or other officer) require any person after being satisfied that money is due or may become due to the defaulter from such person or that such person has held or may subsequently hold money, for or on account of the defaulter, to pay to the Collector or other officer, either forthwith upon the money becoming due or being held or 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 defaulter in respect of arrears or the whole of the money when it is equal to or less than that amount.

1. (2) The Collector or other officer 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.
2. (3) Save as otherwise provided in this section, every person to whom a notice is issued under sub-section (1) shall be bound to comply with such notice.
3. (4) The Collector or other officer shall grant a receipt for any amount paid in compliance with a notice issued under sub-section (1) and the person so paying shall be deemed to have made the payment under the authority of the defaulter and the receipt of the Collector or other officer shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.
4. (5) Any person discharging any liability to the defaulter after receipt of the notice referred to in this section, shall be personally liable to the Collector or other officer to the extent of the liability discharged or to the extent of the liability of the defaulter for the amount due under this Act, whichever is less.
5. (6) Where any person to whom a notice under this sub-section is sent objects to it by a statement on oath that the sum demanded or any part thereof is not due by him to the defaulter, or that he does not hold any money for or on account of the defaulter, then nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof to the Collector or other officer, but if it is discovered that such statement was false in any material particular, such person shall be personally liable to the Collector or other officer to the extent of his own liability to the defaulter on the date of the notice or to the extent of the defaulter's liability for any sum due under this Act, whichever is less.
6. (7) Where any person to whom a notice under sub-section (1) is sent, fails to pay to the Collector or other officer the sum demanded or any part thereof as required in the said notice, such sum shall be recoverable from such person as if it were an arrear of land revenue due from him.]