Third-party recovery: authorities may compel persons owing or holding funds to pay excise arrears directly to the Government. The amendment permits a Central Excise Officer to require any other Central Excise or proper Customs officer to deduct or recover amounts payable, and inserts sub-section (2) enabling the officer, by written notice, to compel any person who owes, may owe, or holds money for a debtor to pay to the Central Government such part or whole of the funds as is sufficient to discharge arrears; notices issued to post offices, banks or insurers bind them to pay without production of account documents, and failure to comply renders the payor deemed a person from whom duty or sums to the Government have become due.