13. (1) The Treasury Officer, the sub-Treasury Officer or the Pay and Accounts Officer; as the case may be, in case of self drawing Government servants and the Drawing and Disbursing Officer, in the case of other Government servants, shall be responsible for the deduction of due amount of tax from the pay bill of Government servants as defined in sub-clause (i) of clause (b) of section 2. The deduction shall be made monthly and the pay or wages of such an employee for the month of February shall not be permitted to be drawn unless the tax due for the period from March to February or part thereof or from the month in which the employee has attracted liability to pay tax to the month of February, as the case may be, has been fully deducted and credited to Government account under the head 028-0ther Taxes on Income and Expenditure-Taxes on Professions, Trades, Callings and Employments, etc. and a Schedule in Form IV showing such deduction has been enclosed with the pay bill. Where the tax is deducted in cash while disbursing salary to an employee, it shall be credited to the Government account through challan under the head 028-0ther Taxes on Income and Expenditure-Taxes on Professions, Trades, Callings and Employments, etc. within fifteen days of the date on which the salary is disbursed to the employee. The Drawing and Disbursing Officer, the Treasury Officer, the Sub-Treasury Officer or the Pay and Accounts Officer, as the case may be, shall furnish to the Commissioner not later than 30th April each year a certificate that the tax payable in respect of employees for whom he drew or passed pay bills during the year immediately preceding has been deducted in accordance with the provisions of Schedule to the Act.

(2)The Commissioner may, if he considers necessary, require the Drawing and Disbursing Officer, the Treasury Officer, the Sub-Treasury Officer or the Pay and Accounts Officer, as the case may be, to furnish to him a statement relating to payment of salary made to the Government servants during any specific period. Such statement shall show the name of the employee, the details of salary drawn, the amount of tax deducted there from and the period to which the tax relates. 

(3)An employer shall be responsible for deduction of the due amount of tax from the salary or wages of the employees as defined in sub-clauses (ii) and (iii) of clause (b) of section 2 and for depositing in the treasury the amount so deducted in the manner prescribed in rule 12. 

(4)Notwithstanding the provisions contained in sub-rules (1) and (3) of this rule the liability of an employee to pay tax shall not cease until the due amount of tax in respect of him has been fully paid to the Government account and without prejudice to the aforesaid provisions, the said amount may be recovered from him if the employer or the prescribed authority is satisfied that the amount has not been deducted from his salary or wages.