Amendment status not verified — confirm the current text below against the official source.
Consequence of failure to deduct or to pay tax: (1) If an employer (not being an oflcer of the Governmeno fails to pay the tax as required by orunder thisAct, he shall without prejudice to any other consequences and liabiities which he may incur, be deemed to be an assessee in default inrespect of such tax. (2) Without prejudice to the provisions of sub-section (I), an employer referred to in that sub-section shall be liable to pay simple interest at two per centum of the amount of tax due for each month or part thereof for the period for which the tax remainsunpaid. (3) If an enrolled person fails to pay the tax as required by or under this Act, he shall be liable to pay simple interest at the rate and in the manner laid down in sub-section (2) above;