KAIT Act 65Chapter IX · Collection and Recovery of Tax and Penalties

Section 65 · Other modes of recovery

(1)

The Agricultural Income Tax Officer may, at any time or from time to time, by notice in writing require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the Agricultural Income tax Officer, either forthwith upon the money becoming due or being held or within the time specified in the notice (not being before the money becomes due or is held) so much of the .C money, as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money, whel1 it is equal to or less than that amount.

(2)

A notice under this section may be issued to any person who holds or subsequently hold any money for on account of the assessee, jointly with any other person and for the purposes of this section, the shares of the joint holders in such account shall be presumed to be equal until the contrary is proved.

(3)

A copy of the notice shall be forwarded to the assessee at his last address known to the Agricultural Income tax Officer, and in the case of a joint account to all the joint account holders at their last addresses known to Agricultural Income tax Officer.

(4)

Save as otherwise provided in this section, every person to whom a notice is issued under this section shall be bound to comply with such notice, and, in particular where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary for any pass book, deposit receipt, policy of any entry, endorsement or the like, being made before payment is made notwithstanding any rule, practice, or requirement to the contrary.

(5)

Any claim respecting any property in relation to which a notice under this section has been issued, arising after the date" of notice, shall be void as against any demand contained in the notice.

(6)

Where a person to whom a notice under this section is sent, 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, 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, but if it is discovered that such statement was false in any material particular, such person shall be personally liable to the Agricultural Income tax 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 Act, whichever is less and be liable for prosecution.

(7)

The Agricultural Income tax Officer may, at any time amend or revoke any notice issued under this section or extend the time for making any payment in pursuance of such notice,

(8)

The Agricultural Income tax Officer shall grant a receipt for any amount paid in compliance with a notice issued under this section and the person so paying shall be fully discharged from his liability to the assessee to the extent of the amount so paid.

(9)

Any person discharging any liability to the assessee after receipt of a notice under this section shall be personally liable to the Agricultural Income tax 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 Act, whichever is less.

(10)

If the person to whom a notice under this section is sent, fails to make payment in pursuance thereof, to the Agricultural Income tax Officer, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and further proceedings may be taken against him fur the realisation of the amount, as if it were arrears of tax due from him and the notice shall have the same effect as, an attachment of a debt under the Kerala Revenue Recovery Act, 1968 (Act 15 of 1968).

(11)

The Agricultural Income tax Officer may apply to the Court in whose custody there is money belonging to the assessee for payment to him for the entire amount of such money, or if it is more than the amount due, an amount sufficient to discharge such dues.

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