Decree can be adjusted by way of garnishee order

[bpagrawal]

Decree can be adjusted by way of garnishee order
  the  person to whom a notice under this  sub-section  is
sent  fails  to  make payment in pursuance  thereof  to  the
Income-tax Officer, further proceedings may be taken by  and
before the  Collector on the footing  that  the  Income-tax
Officer's notice has the same effect as an attachment by the
Collector  in  exercise of his powers under the  proviso  to
sub-section (2) of section 46.
Such  notices of the Income-tax Officer are no more  than  a
kind of a garnishee order issued to the person holding money
which money is due to an assessee.  The Collector of Customs
had recovered this money and under the decrees of the  Court
the  Union of India was liable to refund it to the firm.   A
garnishee order is issued to a debtor not to pay to his  own
creditor  but to some third party who has obtained  a  final
judgment  against  the creditor.  By a parity  of  reasoning
this amount, which was with the Collector of Customs,  could
be  asked  to be deposited with the  Income-tax  Authorities
under  S. 46(5A).  The argument is extremely  technical  for
that  the  firm is entitled to get a double benefit  of  the
http://www.lawweb.in/2012/08/decree-can-be-adjusted-by-way-garnishee.html