Section 29B: Concerned Officer to be Responsible

1) If anybody does not comply with any matter to be complied with under this Act, every employee of such body working as its officer at that time shall be responsible for such act.

2) Anybody who does not pay the tax within the specified period, every officer working for the time being or for the preceding six months shall be deemed to be responsible jointly or severally for the payment of such tax.

3) Notwithstanding anything contained in sub-sections (1) and (2), the said sub-sections shall not apply to the following circumstances:

(a) In the case of commission of such offence by that body without notice or approval of such person, and

(b) In the case where that person is found to have applied or exercised such care, labour and skill as may be applied or exercised by a person of common human reason to prevent such offence.

4) If any person deposits tax pursuant to sub-section (2), that person may act as follows:

(a) To recover such amount paid by him or her from such body,

(b) For the purpose of clause (a), to keep under his or her control the property of such body which is or may come under his or her control, not exceeding the amount so deposited.

5)  If any person takes control of any property pursuant to clause (b) of sub-section (4), no such body or other person may make any claim against such person.

Explanation: For the purpose of this Section, “concerned officer” means the manager of such body or a person working in that capacity.