Other modes of recovery.

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....te of such requisition any arrears of tax due from such assessee and such person shall comply with the said requisition and shall pay the sum so deducted to the credit of the Central Government or as the Board directs. (4) Nothing contained in sub-section (3) shall apply to any part of the salary exempted from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908 (5 of 1908). (5). (a) The Assessing Officer or Tax Recovery Officer may, at any time or from time to time, by notice in writing require any person- (i) from whom money is due or may become due to the assessee; or (ii) who holds or may subsequently hold money for or on account of the assessee, to pay to the Assessing Office....

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....) Any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date of the notice shall be void as against any demand contained in the notice; (g) Where a person, to whom a notice under this sub-section is issued, objects to it by a statement on oath that- (a) the sum demanded or any part thereof is not due to the assessee; or (b) he does not hold any money for or on account of the assessee, then nothing contained in that sub-section shall be deemed to require such person to pay any such sum or part thereof; (h) Where it is discovered that the statement under was false in any material particular, such person shall be personally liable to the Assessing Officer or Tax Recovery....