Attachment of third-party payments - payers must remit amounts due or held to government treasury on notice. The notice requires third parties holding or owing money to a registered dealer with outstanding tax, interest, or penalty arrears to remit such sums into the Government Treasury up to the amount of the arrears; payments so made are deemed to be under the authority of the dealer and discharge the payer to that extent. If the payer discharges liability to the dealer after receiving the notice, the payer becomes personally liable to the Commissioner to the extent of the discharged amount or the arrears, and unpaid amounts are recoverable as arrears of land revenue. A challan for deposit is enclosed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Attachment of third-party payments - payers must remit amounts due or held to government treasury on notice.
The notice requires third parties holding or owing money to a registered dealer with outstanding tax, interest, or penalty arrears to remit such sums into the Government Treasury up to the amount of the arrears; payments so made are deemed to be under the authority of the dealer and discharge the payer to that extent. If the payer discharges liability to the dealer after receiving the notice, the payer becomes personally liable to the Commissioner to the extent of the discharged amount or the arrears, and unpaid amounts are recoverable as arrears of land revenue. A challan for deposit is enclosed.
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