- Where at any time it appears to the Secretary that any head of office or employer or self drawing officer under a duty to furnish the particulars and remit the tax due as specified under section 253,254 and 256 has failed to furnish such details or to remit the tax due within the specified time the Secretary shall immediately thereafter prosecute such defaulter or defaulters.Explanation. - For the purpose of this section and sections 252 to 258 (both inclusive) the expression Head of office or employer in relation to an office, institution, undertaking, establishment etc., shall mean the person authorised to draw and disburse the salary or wages of the employees in such office, institution, undertaking or establishment.Tax on Animals and Vessels
