Section 110 : Recovery of tax from the agent of a non-resident person:
1) In cases where a non-resident person in arrear of tax does not pay tax within the due date for payment of tax, the Department may, by giving a notice in writing, order any person who is in possession of any property owned by the person who is in arrear of tax to pay tax from the amount equivalent to the market value of that property, on behalf of the person in arrear of tax, in respect of the tax liability of the third person, in the sum not exceeding the amount of tax payable by such person in arrear of tax, within the date mentioned in the notice.

2) In cases where any person pays the amount of tax as per the order referred to in Sub-section (1), he may do as follows:-

a) To recover the amount of such payment from the person in arrear of tax,

b) For purposes of clause (a), to take under his control any property whatsoever, including the money belonging to the person in arrear of tax, which is or would come in his possession, in such a manner that it is not in excess of the amount so paid.

3) In cases where any person takes possession of any property pursuant to clause (b) of Sub-section (2), the person in arrear of tax or any other person shall not be allowed to make any claim against such a person.