84. Garnishee notice for demand of payment from the debtors, banks, etc., on account of dealers.
When any person is required to deposit, money under sub-section (1) of section 60 or, any amount payable by the dealer in accordance to section 60A, on account of a dealer, the appropriate assessing authority, in relation to such dealer, shall serve upon such person a notice in Form no. 42 directing him to deposit such money in the manner referred to in that section.