Amendment status not verified — confirm the current text below against the official source.
Applicability of the provisions of this Act to persons liable to pay tax under section 6 Where in respect of any fax due from a '[proprietor] under this Act, any other person is liable for payment thereof under section 6, then such other person shall be deemed to be a '[proprietor] for the purpose of this Act, and all the relevant provisions of this Act shall in respect of such liability apply to such person also, as if he were the '[proprietor].