Amendment status not verified — confirm the current text below against the official source.
In section 9 of the principal Act-(1) in sub-section :f s:n 9 (3J for the words "a return furnished under sub-section Act VI :C (2)'', the words "no return under sub-section (2) has been 1947, furnished or a return furnished under that sub-section" shall be substituted. (2) After sub-section (3) of section 9 of the principal Act, the following new sub-section shall be inserted, namely :- "(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 consequences 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.'~ 3 ~nsdtor( 'l. After section 9 of the principal Act, the following o_f new sec- new sections shall be inserted, namely:- tions after section 9 of Assam Act VI ef 1947. "Requisition