FORM 16

(See Rule 22)

To

Sri/Messrs.........

     Take notice that a sum of Rs......(Rupess..........) (in words) only is due to the Government from Sri...........(address) an assessee a registered dealer, on the file of the undersigned, towards arrears of tax/fee/penalty and that date come to hold money for or on account of the said dealer, you are hereby required under Section 25 of the Kerala General Sales Tax Act, 1963 to pay forthwith the money due/being held by you, within thirty days from the date of service of this notice or upon the money becoming due by you or upon its coming to be held by you whichever is later, so much of the money as is sufficient to pay the amount due by the dealer and specified above/the whole of the money by money order to the under signed or by crossed cheque, crossed demand draft in favour of the undersigned or by remittance into the Government Treasury at......failing which the amount will be a charge on the properties of.......(here enter the name of Court of other person) and will be recovered as if it were an arrear of land revenue

Note :- 1. Where payment is made by crossed cheque, it shall be such as receivable by the Government Treasury concerned.

2. Any payment made in compliance with this notice shall be deemed to have been made under the authority of the dealer and the receipt of the assessing authority shall constitute good and sufficient discharge of the liability of such person to the extent of the extent of the amount referred to in receipt.

3. If a person to whom this notice is issued discharges any liability to the dealer after receipt of this Notice, he shall be personally liable to the assessing authority to the extent of the liability discharged or to the extent of the liability of the dealer for the amount due under this Act, whichever is less.