https://www.taxtmi.com/acts?id=2900 The Commissioner may issue written notices to persons owing money to, or holding money for, a taxpayer requiring payment of sums sufficient to satisfy the taxpayer's arrears of tax, interest and penalties, after deducting lawful claims; the Commissioner may amend or revoke notices, payments made under notice discharge the payer, persons paying after notice become personally liable to the Commissioner to the limited extent, valid defenses permit non-payment, unpaid sums are recoverable as arrears of land revenue, and the Commissioner may apply to a court holding the taxpayer's funds for payment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Jul 2012 11:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2900 The Commissioner may issue written notices to persons owing money to, or holding money for, a taxpayer requiring payment of sums sufficient to satisfy the taxpayer's arrears of tax, interest and penalties, after deducting lawful claims; the Commissioner may amend or revoke notices, payments made under notice discharge the payer, persons paying after notice become personally liable to the Commissioner to the limited extent, valid defenses permit non-payment, unpaid sums are recoverable as arrears of land revenue, and the Commissioner may apply to a court holding the taxpayer's funds for payment. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2900