205K. Penalty for non-payment of tax

Where, at any time, it appears to the Secretary that any head of office or employer or self-drawing officer who are bound to furnish the details and remit the tax due as specified under sections 205E, 205F and 205H has failed to furnish such details or to remit the tax due within the specified time, the secretary shall immediately thereafter take penal action against such defaulter or defaulters.

Explanation. - For the purpose of this section and sections 205D to 205J (both inclusive) the expression Head of office or employer in relation to an office, institution, undertaking, establishment etc. means the person authorised to draw and disburse the salary or wages of the employees in such office, institution, undertaking or establishment.