(3)Where the amount of profession tax covered by a bill or notice of demand is in after on account of default on the part of the Head of office or employer to collect and remit the same as required in this section such amount shall be recovered from such Head of Office or employer subject to such rules as may be prescribed as if it is an arrear due from him:Provided that in the case of self-drawing officers, the Head of office or employer shall take such steps as may be prescribed for ensuring remittance by such self-drawing officers of the profession tax covered by the bill or notice.
