(1) Notwithstanding anything contained in the Act or any law or contract to the contrary, the authority prescribed for assessment and recovery of duty may, at any time by notice in writing (a copy of which shall also be given to the licensee or to the person liable to pay duty) under this Act direct-
(a) any person who holds or may subsequently hold any money for or on account of the licensee or the person liable to pay duty, or
(b) any person from whom any money is due or may become due to the licensee or the person liable to pay duty who has failed to pay upto the date fixed in the notice of demand the amount of duty or penalty or surcharge payable according to the said notice of demand served upon such licensee or person or in respect of which the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same manner as have been prescribed for payment of duty either forthwith or upon the money becoming due so much of the money as is sufficient to pay the amount due from the licensee or the person liable to pay duty.
(2) The authority issuing a notice under sub-section (1) may, at any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice.
(3) Any person making any payment in compliance with a notice issued under sub-section
(1) shall be deemed to have made the payment under the authority of the licensee or the person concerned and the receipt from the Government treasury shall constitute a good and sufficient discharge of the liability of that person to the licensee or the person concerned to the extent of amount specified in the receipt.
(4) Any person if not discharging the liability after service of notice under sub-section (1) on him shall be personally liable to the State Government for the amount of duty or penalty and surcharge.
(5) If amount for which any person becomes liable personally to the State Government under sub-section (4), remains unpaid, it shall be recoverable as an arrear of land revenue from him”.
(6) If any person contravenes any of the provisions of sub-section (4) of this section the prescribed authority shall after giving an opportunity of being heard by an order in writing direct 22 ॢबह�र गजट [स�ध�रण�� 4 मई 2018 that such person shall pay by way of penalty a sum not exceeding twice the amount payable under sub-section (1).
19. Offences and Penalties- (1) If any person,—
(a) fails to keep books of accounts or to submit returns in accordance with the provisions of section-7 and the rules made in that behalf under section-15; or
(b) contravenes any rule made under this Act; or
(c) willfully obstructs the Inspecting authority in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to ten thousand rupees.
(2) No complaint in respect of the offence committed under sub-section (1) shall be entertained unless it is filed by the Inspecting authority.