Section 28(3)(vi) deals with the situation where a

Solution

Section 28(3)(vi) provides that where a person to whom a notice under Section 28(3) is sent objects to it by a statement on oath that the sum demanded is not due to the defendant or that he does not hold any money for the defendant - nothing in the sub-section requires such person to pay. However, if it is discovered that such statement was false in any material particular, such person shall be personally liable to the Recovery Officer to the extent of his own liability to the defendant on the date of the notice, or to the extent of the defendant's liability for debt due under the Act, whichever is less. This makes fraudulent objections personally costly for third parties assisting defendants in evading recovery.