Section 29

any person by whom any money is due or accruing or may become due and payable to the taxable person or foreign registered person;

any person who holds or may subsequently hold money for or on account of the taxable person or foreign registered person;

any person who holds or may subsequently hold money for or on account of any person for payment to the taxable person or foreign registered person; or

any person having authority from any other person to pay money to the taxable person or foreign registered person, to pay to the Director General forthwith, or within such time as the

Director General allows, such money, not being salary or wages due or accruing to the taxable person or foreign registered person, or so

Service Tax 49

much of such money as is sufficient to pay the sum due and payable, accruing or payable by the taxable person or foreign registered person as aforesaid.

A copy of the notice under subsection (1) shall be forwarded to the taxable person or foreign registered person at his last known address.

All payments made pursuant to a notice under this subsection (1) shall be deemed to be made on behalf of the taxable person or foreign registered person and with the authority of the taxable person or foreign registered person and all other persons concerned.

For the purposes of this section, the Director General may require any person to give him information—