—(1) Where any income chargeable under section 10(1)(b) or (e) is payable to any individual, deductions on account of tax which is or will be payable by him for any year of assessment shall, if the Comptroller so directs, be made out of the income or any arrears thereof.
(2) Subject to any rules made under section 7, deductions authorised by this section shall be made at such times and in such amounts as the Comptroller shall direct whether or not the tax has been assessed; except that if on the assessment becoming final and conclusive it appears that the deductions made exceed the tax payable, the tax overpaid by means of the previous deductions shall be repaid.
(3) Where any deduction has been made from the income so chargeable of any individual, he shall have the same right of objection or appeal against the deduction as he has against an assessment made upon him.
(4) Any amount deducted pursuant to any direction given by the Comptroller under this section shall be paid by the employer to the Comptroller within 10 days after the date of the deduction, and if any such amount is not paid —
within that period of 10 days, a penalty equal to 5% of that amount shall be payable by the employer to the Comptroller;
within one month after the date of the deduction, an additional penalty equal to 1% of that amount shall be payable by the employer to the Comptroller for each completed month that the amount remains unpaid, but the total additional penalty shall not exceed 12% of the amount outstanding.
(5) The Comptroller may for any good cause shown remit the whole or any part of the penalty due under subsection (4).
(6) If and so far as any such income is paid without deduction of tax as aforesaid, the tax may be collected and payment thereof enforced in accordance with sections 85, 86 and 87.
(7) For the purpose of section 85, the Comptroller shall determine the period within which the tax shall be payable.
(8) An employer who fails to comply with section 68(7) shall be liable to pay the full amount of the tax which by reason of such failure cannot be recovered from such employee.
(9) The Comptroller shall apply any amount recovered by or paid to him in or towards payment of the tax payable by the employee.
(10) The employer may recover from the employee any amount which he has paid to the Comptroller or which has been recovered from him by the Comptroller under subsection (8).
(11) Any partner who fails to comply with section 68(11) shall be liable to pay the amount of the tax which by reason of such failure cannot be recovered from the person who has ceased to be a partner.
(12) The liability of a remaining partner under subsection (11) shall not exceed the amount paid by that partner in contravention of section 68(11).
(13) Nothing in subsection (11) shall preclude a partner who pays any amount of tax under that subsection from recovering such amount from the person who has ceased to be a partner.