Recovery by deduction from any money owed.

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..... here any amount payable by a person (hereafter referred to in this rule as the defaulter ) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the prope .....

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..... authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. .....

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