Notice to third party under section 79 directs payment to government; compliance deemed payment and creates personal liability risk. Notice under section 79(1)(c) directs a third party who holds or owes money to a taxable person to pay a specified sum to the Government; payment in compliance is deemed a payment by the taxable person and a government certificate will discharge the third party to that extent. The notice warns that any post-notice discharge by the third party makes them personally liable to the Government for the discharged amount or the taxable person's liability, whichever is less, and non-compliance will attract statutory recovery consequences.