6B. Applicability of provisions of this Act to the person liable to pay tax under section 3K.
- Where, in respect of any tax including any penalty and interest due from the proprietor or person under this Act, any other person is liable for payment thereof under section 3K, then such other person shall be deemed to be a proprietor or a person for the purpose of this Act, and all the relevant provisions of this Act, shall, in respect of such liability, apply to such person also, as if he were the proprietor or the person.
