Section 123 ·

(1) If the Commissioner has reason to believe that any person from whom any sum is due or is about to become due on account of any tax is about to move from Howrah, he may direct the immediate payment by such person of the sum so due or about to become due and to cause a notice of demand for the same to be served on such person. Recovery from a person about to leave Howrah. (Part IV .- Taxation .- Chapter IX .- A. Payment and recovery of taxes .- Sections 124-126.) (2) If, on the service of such notice, such person does not forthwith pay the sum so due or about to become due, the amount shall be leviable by distress or attachment and sale in the manner hereinbefore provided, and the warrant of distress or attachment and sale may be issued and executed without any delay. Recovery under Ben. Act HI of 1913.