Section 4(1) in The M.P. Vritti Kar Adhiniyam, 1995
(1)The tax payable under this Act by any person earning a [salary or wage] [Substituted by M.P. Act No. 8 of 1999] shall be deducted monthly in the prescribed manner by his employer from the [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] payable to such person before such [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] is paid to him and such employer shall, irrespective of whether such deduction has been made or not, when the [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] is paid to such person, he liable to pay tax on behalf of all such persons :Provided that if the employer is an officer of the Central Government or a State Government, such employer shall discharge the said liability in such manner, as may be prescribed.
