S.L. 123.2 ст. 17Recovery of tax deducted by payers.

(1) Any tax deducted or which should have been deducted by payers under these Rules during any month shall be a debt due to Government by the tenth day of the succeeding month and shall be recoverable as such.

(2) Without prejudice to any other powers vested in him, the Commissioner may sue any payer in a court of competent jurisdiction for the recovery of any tax deducted or which should have been deducted by a payer under these Rules and not remitted to the Commissioner within the prescribed period.