(iii)[in the case of credit, or, as the case may be, payment] [ Substituted by Act 20 of 1967, Section 30, for " in the case of payment" (w.r.e.f. 1.4.1967).] or any other sum chargeable under the provisions of this Act, the payer himself, or, if the payer is a company, the company itself including the principal officer thereof.
