(1) The Commissioner may, for the recovery of arrear taxes, make a request to a receiver to pay such arrear taxes from the property of the defaulting taxpayer that has been taken in the possession of such receiver.

(2) The receiver, if so, requested by the Commissioner under sub-section (1), shall, in the prescribed manner, pay the arrear taxes from the sale proceeds of such property, and shall inform the Commissioner of the payment of such arrear taxes along with documentary evidence thereof.

Explanation: In this section, “receiver” means a person appointed or empowered by any law or Court.