Amendment status not verified — confirm the current text below against the official source.
(1) The tax payable under this Act by any person tax at sour- in the employment of any Government, local authority, ccs. company, firm or other associ~tion of persons shall, in the manner prescribed, be deducted by the principal officer thereon from any amount payable to such person on behalf of such Government, local authority, company, firm or other association of persons. (2) The principal officer making any deduction under sub-section (1) shaJl submit to the assessing authority such returns and within such time as may be prescribed. (3) The assessing authority may take action, if he thinks fit, in the manner pnvided by sub-section (2) of sec- tion 7 and by section 8, in the case of any person in respect of whom he is satisfied that 1 [no return under sub- section (2) has been furnished or a return furnished under· that sub-section] is inaccurate or deficient. ~((4) Where any principal officer fails to deduct any tax or after deducting fails to pay it as required by or under this Act, he shall, without prejudice to any other consequen- ces he may incur under this Act, be deemed to be a person in default in.respect of the tax not deducted or paid and all the provisions of section 13 shall apply to him: Provided that the assessing authority shall not make a direction under sub-section (2) of section 13 for the recovery of any penalty from such person unless it is satisfied that . . . such person has wilfully failed to deduct and pay the tax.] ~~qud~~~~- 8 [9A. 'fhe assessing authority may require a principal tion of tax. officer to deduct, from any payment to a person, any tax or penalty due from him and the principal officer shall comply with such requisition.] ' 1 Substituted for the words "a return furnished under sub-section (2)" by Assam Act XIII of 1952. 2 Inserted by Assam Act XIII of 1952. 3 Inmted by Assam Act XIII of 1952. • Indemnity, Appeals1 5 i[9B. The principal officer deducting or paying any tax under the provisions of this Act is hereby indemnified for such deduction or payment thereof.] CHAPTER IV APPEALS 2 [10. Any person aggrieved by an order passed by an assessing authority under this Act may in the prescribed manner appeal within thirty days of receipt of such order, to the Assistant Commissioner : Provided that the Assistant Commissioner may admit it after the expiration of thirty days, if he is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time: Power revisiona Provided further that no appeal shall lie against an order of assessment under sub-section (4) of section 8.] of 8 [10A. Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner may, on an application by a person aggrieved by ariy order, filed within ninety days of that order, or of his own motion, revise any order passed under this Act by any officer subor- dinate to him : Notice of demand. Dues when payable, Provided that no order prejudicial to a person shall be passed without giving him a reasonable opportunity of being heard.] CHAPTER V DEMANDS, PAYMENT AND RECOVERY