Special mode
 
  1. Notwithstanding anything contained in any law or contract to the contrary, the Commissioner or the Deputy Commissioner (CT) or the Commercial Tax Officer or the Deputy Commercial Tax Officer or the Profession Tax Officer may, by notice in writing, a copy of which shall be forwarded to the assessee at his last address known to the assessing authority, require-
    1. any person from whom any amount of money is due, or may become due to an assessee on whom notice of demand has been served under this Act; or
    2. any person who holds or may subsequently hold money for or on account of such assessee, to pay the assessing authority, either forthwith upon the money becoming due or being held at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the assessee in respect of the arrears of tax, penalty or interest under this Act, or the whole of the money when it is equal to or less than that amount.
      Explanation: For the purpose of this section, the amount of money due to an assessee from, or money held for or on account of an assessee by, any person shall be calculated after deducting therefrom such claims if any lawfully subsisting, as may have fallen due for payment by such assessee to such person.
  2. The Commissioner or the Deputy Commissioner (CT) or the Commercial Tax Officer or the Deputy Commercial Tax Officer or the Profession Tax Officer may amend or revoke any such notice, or extend the time for making any payment in pursuance of the notice.
  3. Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the assessee and the receipt of the assessing authority shall constitute a good and sufficient discharge of the liability of such a person, to the extent of the amount referred to in the receipt.
  4. Any person discharging any liability to the assessee after receipt of the notice referred to in this section, shall be personally liable to the assessing authority to the extent of liability discharged, or the extent of the liability of the assessee for the amount due under this Act, whichever is less.
  5. Where any person to whom a notice under this section is sent proves to the satisfaction of the assessing authority that the sum demanded or any part thereof is not due by him 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, to the assessing authority.
  6. Any amount of money which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section, shall it is remains unpaid be recoverable as an arrear of land revenue. 
18-A: Special powers of Deputy Commissioner under the Revenue Recovery Act:-
  1. A Deputy Commissioner shall have the power of collector under the Andhra Pradesh Revenue Recovery Act, 1864 ( Act 2 of (864)) for the purpose of recovery of any amount due under this Act.
  2. Subject to the provision of Sub Section (3), all Deputy Commercial Tax Officers shall for the purpose of recovery of any amount due under this Act, have the power of the Mandal Revenue Officer under the Andhra Pradesh Rent and Revenue Sales Act, 1839 (Act VII of 1839) for the sale of property distrained for any amount due under this Act.
  3. Notwithstanding anything contained in the Andhra Pradesh Rent and Revenue Sales Act, 1839, the Deputy Commercial Tax Officer in exercise of the powers conferred by subsection (2) shall be to the control and superintendence of the Deputy Commissioner.
Inserted by Act No. 3 of 2003 w.e.f. 01.05.2003.