92.  Recovery of tax from persons holding money on behalf of an assessee.-

(1)   For the purpose of recovering any tax payable by an assessee, the Deputy Commissioner may, by notice in writing, require any person-

(a)    from whom any money is due or may become due to the assessee; or

(b)    who holds, or controls the receipt or disposal of, or may subsequently hold, or control the receipt or disposal of, any money belonging to the assessee or on account of the assessee; or

(c)    who is responsible for payment of any sum to the assessee to which section 50 applies,

to pay to the Deputy Commissioner, in any case to which clause (a) or clause (b) applies, the sum specified in the notice on or before such date as may be so specified, or to deduct, in any case to which clause (c) applies, from any payment subsequent to the date of such notice any arrears of tax due from the assessee as specified in the said notice and the provisions of sub-sections (8) and (9) of section 50 and section 52 shall, so far as may be, apply as if the sum or the arrears of tax specified in the said notice, as the case may be, were a sum deductible under section 50.

(2)   Any person who has paid any sum in compliance with a notice under sub-section (1) shall be deemed to have paid such sum under the authority of the assessee and the receipt of the Deputy Commissioner shall constitute a good and sufficient discharge of the liability of such person to the assessee to the extent of the sum referred to in such receipt.

(2A) If any person on whom a notice under sub-section (1) is served fails to pay, or to deduct, as the case may be, the amount specified in the said notice, such person shall be treated as an assessee in default and the amount specified in the said notice shall be recoverable from him by the Tax Recovery Officer or the Collector in accordance with the provisions of sections 93 and 94.

(3)   For the purpose of this section, "person" includes any court, tribunal or any other authority.