Modes of recovery
215. (1) The Assessing Officer, or Tax Recovery Officer, may require the employer of the assessee to deduct from any payment to the assessee such amount as is sufficient to meet the tax arrears from the assessee.
(2) Upon requisition under sub-section (1), the employer shall comply with the requisition and shall pay the sum so deducted to the credit of the Central Government in the prescribed manner.
(3) Any part of the salary exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908, shall be exempt from any requisition made under sub-section (1).
(4) The Assessing Officer, or Tax Recovery Officer, may, by notice in writing, require any debtor of the assessee to pay such amount, not exceeding the amount of debt, as is sufficient to meet the tax arrears.
(5) Upon receipt of the notice under sub-section (4), the debtor shall comply with the requisition and shall pay the sum to the credit of the Central Government in the prescribed manner within the time (not being before the debt becomes due to the assessee) specified in the notice.
(6) A copy of the notice issued under sub-section (4) shall be forwarded to the assessee at his last address known to the Assessing Officer, or Tax Recovery Officer, and in the case of a joint account to all the joint holders at their last addresses known to the Assessing Officer or Tax Recovery Officer.
(7) It shall not be necessary for any pass book, deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, regardless of any rule, practice or requirement to the contrary if the notice under sub-section (4) is issued to a post office, banking company or an insurer,
(8) Any claim in respect of any property, in relation to which a notice under subsection (4) has been issued, arising after the date of the notice, shall be void as against any demand contained in the notice.
(9) A person to whom a notice under sub-section (4) has been issued, shall not be required to pay the amount of tax arrears specified therein, or part thereof, if he objects to it by a statement on oath that the sum demanded, or any part thereof, is not due to the assessee or that he does not hold any money for, or on account of, the assessee.
(10) The person referred to in sub-section (9) shall be personally liable to the Assessing Officer, or Tax Recovery Officer, to the extent of his own liability to the assessee on the date of the notice, or to the extent of the assessee's liability for any sum due under this Code, whichever is less, if it is discovered that the statement made by him was false in any respect.
(11) The Assessing Officer, or Tax Recovery Officer, may amend, or revoke, any notice issued under sub-section (4) or extend the time for making any payment in pursuance of such notice.
(12) The Assessing Officer, or Tax Recovery Officer, shall grant a receipt for any amount paid in compliance with a notice issued under sub-section (4), and the person so paying shall be fully discharged from his liability to the assessee to the extent of the amount so paid.
(13) Any person discharging any liability to the assessee after receipt of a notice under sub-section (4) shall be personally liable to the Assessing Officer, or Tax Recovery Officer, to the extent of his own liability to the assessee so discharged or to the extent of the assessee's liability for any sum due under this Code, whichever is less.
(14) The debtor to whom a notice under sub-section (4) is sent may be proceeded against for the realization of the amount as if it was a tax arrear from him, in the manner provided in this section and the Fifth Schedule, if he fails to make payment in pursuance thereof to the Assessing Officer or Tax Recovery Officer.
(15) The Assessing Officer, or Tax Recovery Officer, may apply to the Court, in whose custody there is money belonging to the assessee, for payment to him of the entire amount of such money, or, if it is more than the tax due, an amount sufficient to discharge the tax liability.
(16) The Assessing Officer, or Tax Recovery Officer, shall effect the recovery of any tax arrear in the same manner as attachment and sale of any movable property udner the Fifth Schedule, if he is so authorised by the Chief Commissioner, or Commissioner, by general or special order.
(17) For the purposes of this section,-
(a) debtor in relation to an assessee means,-
(i) any person from whom money is due, or may become due, to the assessee;or
(ii) any person who holds, or may subsequently hold, money for, or on account of, the assessee; or
(iii) any person who holds, or may subsequently hold, any money for, or on account of, the assessee jointly with any other person; and
(b) shares of the joint holders in the account shall be presumed, until the contrary is proved, to be equal.
