| |
| (1) | If
the Chairperson has reason to believe that any person from whom any sum is due
or is about to become due on account of any tax is about to move from New Delhi
or Delhi, he may direct the immediate payment by such person of the sum so due
or about to become due and cause a notice of demand for the same to be served
on such person. | | (2)
| If,
on the service of such notice, such person does not forthwith pay the sum so due
or about to become due, the amount shall be leviable by distress or attachment
and sale in the manner hereinbefore provided, and the warrant of distress or attachment
and sale may be issued and executed without any delay. | |