87 Recovery of any amount due to Central Government.

Where any amount payable by a person to the credit of the Central Government under any of the provisions of this Chapter or of the rules made

thereunder is not paid, the Central Excise Officer shall proceed to recover the amount by one or more of the modes mentioned below:—

(a) the Central Excise Officer may deduct or may require any other Central Excise Officer or any officer of customs to deduct the amount so

payable from any money owing to such person which may be under the control of the said Central Excise Officer or any officer of customs;

(b) (i) the Central Excise Officer may, by notice in writing, require any other person from whom money is due or may become due to such

person, or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central Government either

forthwith upon the money becoming due or being held or at or within the time specified in the notice, not being before the money becomes due or

is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than

that amount;

(ii) every person to whom a notice is issued under this section shall be bound to comply with such notice, and, in particular, where any such

notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any

other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or

requirement to the contrary;

(iii) in a case where the person to whom a notice under this section is sent, fails to make the payment in pursuance thereof to the Central

Government, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and all the consequences of this

Chapter shall follow;

(c) the Central Excise Officer may, on an authorisation by the Commissioner of Central Excise, in accordance with the rules made in this behalf,

distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is

paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty

days next after any such distress, may cause the said property to be sold and with the proceeds of such sale, may satisfy the amount payable and

the costs including cost of sale remaining unpaid and shall render the surplus amount, if any, to such person;

(d) the Central Excise Officer may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of

the district in which such person owns any property or resides or carries on his business and the said Collector, on receipt of such certificate, shall

proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue.