16A. Garnishee notice

Where any person is required to deposit money under sub-section (1) of section 16, on account of an employer as defined in clause (c) of section 2, or on account of a person as defined in clause (f) of section 2, who is liable to pay tax under the Act, the prescribed authority shall serve upon the person required to deposit money, a notice in Form XVII directing him to deposit such money in the manner referred to in that section.