(1) The representative of the defaulting taxpayer shall also be responsible for all the duties and responsibilities devolved on such taxpayer for the recovery of arrear taxes.

(2) The amount recoverable from the representative towards the realisation of arrear taxes may extend to as much of the defaulting taxpayer’s money and property as is held by, or is under the control of, such representative.

(3) The representative shall also be personally liable for the arrear taxes if, while such taxes remain unpaid, he-

(a) withdraws, makes charges against or transfers the payable money received or accrued for the payment (of the arrear); or

(b) withdraws any amount of money or fund under his possession but belonging to the defaulting taxpayer or gives it to some other person.

(4) Nothing in this section shall exempt a defaulting taxpayer from the duties and responsibilities enjoined upon him by this Act or the rules made thereunder if a representative as such fails to perform his duties.

(5) If there are two or more representatives of a defaulting taxpayer, the duties or obligations referred to in this section shall be vested upon all such representatives jointly and severally.