Agricultural Income-tax Act, 1957 Section 43A - Bare Act

¹[43A. Recovery of tax from certain other persons

(1) The²[Assistant Commissioner of Agricultural Income-tax] may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the assessee at his last address known to the²[Assistant Commissioner of Agricultural Income-tax] require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the²[Assistant Commissioner of Agricultural Income-tax], either forthwith or 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 assessee in respect of the arrears of tax or any other moneys or the whole of the money when it is equal to or less than that amount.

(2) The²[Assistant Commissioner of Agricultural Income-tax] 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 person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the assessee and the receipt of the Treasury or of the²[Assistant Commissioner of Agricultural Income-tax] 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) Any person discharging any liability to the assessee after receipt of the notice referred to in this section shall be personally liable to the²[Assistant Commissioner of Agricultural Income-tax] to the extent of the liability discharged or to the extent of the liability of the assessee for the amount due under this Act, whichever is less.

( 5) Where any person to whom 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 him to the assessee or that he does not hold any money for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay the sum demanded or any part thereof, to the²[Assistant Commissioner of Agricultural Income-tax].

(6) Any amount which a person is required to pay to the²[Assistant Commissioner of Agricultural Income-tax] or for which he is personally liable to the²[Assistant Commissioner of Agricultural Income-tax] under this section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue.

Explanation.- For the purpose of this section the amount due to an assessee or money held for or on account of an assessee by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such assessee to such person and as may be lawfully subsisting.]

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1. Inserted by Act 29 of 1976 w.e.f. 1.4.1975.

2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.