Section 14(6) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(6)Notwithstanding anything contained in Sub-rule (1), the liability of an employee to pay tax shall not cease until the amount of tax due from him has been fully paid to the Government account and without prejudice to the provisions of the said sub-rule, the said amount may be recovered from him, if the employer or the Assessing Authority is satisfied that the amount has not been deducted from his salary or wages.
