ITO Section 162

Recovery of tax from the person from whom tax was not collected or deducted.

(1) Where a person fails to collect tax as required under Division II of this Part  [or Chapter XII] or deduct tax from a payment as required under Division III of this Part  [or Chapter XII,] the Commissioner may  [pass an order to that effect and] recover the amount not collected or deducted from the person from whom the tax should have been collected or to whom the payment was made.

(2) The recovery of tax under sub-section (1) does not absolve the person who failed to deduct tax as required under Division III of this Part  [or Chapter XII] from any other legal action in relation to the failure, or from a charge of  [default surcharge] or the disallowance of a deduction for the expense to which the failure relates, as provided for under this Ordinance