Section 14(1) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(1)The Treasury Officer, Special Treasury Officer, the Sub-Treasury Officer or the Pay and Accounts Officer, the Drawing and Disbursing Officer as the case may be, shall be responsible for deductions of due amount of tax from the pay bill of the Government servants as referred to in Sub-clause (i) of Clause (e) of Section 2. The deduction shall be made every month and the salary or wages of such an employee for the month of February shall not be permitted to be drawn unless the balance tax due for the period from March to February or part thereof or from the month in which the employee has the liability to pay tax up to the month of February, as the case may be, has been fully deducted and credited to the Government account under appropriate head of account.
