(1) Notwithstanding anything contained in the Act or any law or contract to the contrary, the prescribed authority may, at any time or from time to time by notice in writing require, -
(a) any person from whom any amount is due or may become due to such an employer or person who has failed to pay due tax or other sum on demand by the prescribed authority, or
(b) any person who holds or may Subsequently hold any money for or on account of such person, to pay into the Government Treasury or the Bank authorised to receive money on behalf of the State Government, in the manner specified in the notice, not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due in respect of the demand of tax and other sum under this Act, or the whole of the money when it is equal to or less than that demand.
Explanation. - For the purpose of this sub - section, the amount due to a person or money held for or on behalf of such person by any person shall be computed after taking into account such claims, if any, as may have fallen legally due for payment by such an employer or person to such person.
(2) Where an employer liable to pay tax under section 4 of this Act dies then, his legal representative shall be liable to pay tax including any penalty and interest due from such employer under this Act, in the like manner and to the same extent as the deceased employer, whether such tax including any penalty and interest has been assessed before the death of the employer but has remained unpaid, or is assessed after the death of the employer.
Explanation. - In this sub-section, the expression legal representative has the same meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908.
(3) Where an employer liable to pay tax under section 5 of this Act, is a Hindu undivided family and the joint family property is partitioned amongst the various members or group of the members then, each member or group of members shall be jointly and severally liable to pay the tax including any penalty and interest due from the employer under this Act upto the time of partition, whether such tax including any penalty and interest has been assessed before the partition but has remained unpaid, or is assessed after partition.
(4) Where an employer liable to pay tax under this Act, is a firm, and the firm is dissolved then, every person who was a partner shall jointly and severally be liable to pay the tax including any penalty and interest due from the employer firm under this Act upto the time of dissolution, whether such tax including any penalty and interest has been assessed before such dissolution but has remained unpaid, or is assessed after such dissolution.
(5) Where an employer, liable to pay tax under this Act, transfers or otherwise disposes of his office or establishment or activity in whole or in part, or effects any change in employment in consequence of which he is succeeded in the office or establishment or activity or part thereof by any other person then, the employer and the person succeeding shall jointly and severally be liable to pay the tax including any penalty and interest due from the employer under this Act up to the time of such transfer, disposal or change, whether such tax including and penalty and interest has been assessed before such transfer, disposal or change but has remained unpaid, or is assessed thereafter.
(6) Where an employer liable to pay tax under this Act, is succeeded in the office or establishment or activity by any person in the manner described in sub-section (5) then, such person shall, -
(a) be liable to pay tax in respect of the period from the date of such succession, and
(b) within 30 days from the date of such succession, apply for certificate of registration, unless he already holds a certificate of registration.