56. Recovery of Government dues.-

(1)     Where  any  amount  of  value  added  tax  or,  where  applicable,  value  added  tax  and supplementary duty levied, or charged of monetary penalty, or money demanded under an undertaking or any other document executed under this Act or any Rules, is due from any  person,   any  value  added  tax  officer,  not  below  the  rank  of  an  Assistant Commissioner, in the manner provided by Rules,

(a)     shall deduct the amount from the Officer himself or from, any officer of value added tax or Excise or Customs held under his control, when any of them owes money to the person from whom the money is recoverable;

(b)     can notify in writing, any person from whom any money is due or may become due later on, to the person from whom the said money is due, to pay to the said officer within 15 days of receipt of the notice, the amount mentioned in the notice or issue an order to the bank, at which the account of the person from whom the said money is due is held, to freeze his account;

(bb)  can order to stop payment of salaries and allowances of officials of the concerned bank  responsible for any failure of the bank until the amount demanded in the notice under sub-section (4) has been recovered;

(c)     can stop removal of any goods or rendering of service from the business premises of the said person or seize the transport (with or without goods) of the business firm until the said money is fully paid or collected;

(d)     keep business premises of the said person under lock and key until the said money is fully paid or collected;

(dd)  if any goods are perishable and about to be decomposed pending the proceedings under Sub-Sub-Section (c) and (d), an officer of Value Added Tax not below the rank of an  Assistant Commissioner will be able to take necessary measures for selling the goods in open auction within shortest possible time, issuing notice to the registered person;

(e)     can attach and sell or sell without attachment the movable or immovable property of the person from whom the money is due;

(f)     can recover the money due, by seizure and sale of goods of the person from whom it is  due,  if the goods  remain under the control of value added tax officer or customs officer;

(g)     can realize the amount from the transferor of business  if the money relates to business which has been transferred.

(1a)  The concerned officer may keep under suspension the effectiveness of the registration of the person until the money due from him as mentioned in sub-section (1) has been collected fully or legally disposed of, and may direct the concerned authority to stop the clearance of any goods owned by such person, kept in sea port, airport or in any other customs station or warehouse under the Customs;

Explanation:  In  this  sub-section  `keeping  the  effectiveness  of  registration  under suspension' shall also include the keeping of value added tax registration number (BIN) under lock in the computerized bill of entry processing system.

(2)     If the said money can not be recovered from the said person in the manner prescribed in sub-section (1), the concerned officer shall issue a certificate with his signature, stating

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