Section 49A of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) View Chapter 9

Bar against attachment in certain cases.

Notwithstanding anything contained in any other law in force or in any judgement, decree or order of any court, no court or any other authority shall pass any order attaching any amount from any person, out of the tax collected by such person under the Act and kept with them before it become due to Government.