(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.
(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.