Special mode of recovery

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....e forwarded to the person at his last known address, require, -            (a) any person from whom any amount of money is due, or may become due, to the person (in this section called "the taxpayer") liable to pay tax, interest or penalties under section 45 of this Act, or            (b)&nbsp....

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....fully subsisting, as may have fallen due for payment by such taxpayer to such person.       (2)  The Commissioner may 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 ma....

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....ot hold any money for or on account of the taxpayer, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Commissioner.       (6)  Any amount of money which the aforesaid person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner un....