Section 18(3) in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
(3)Notwithstanding anything contained in sub - rules (1) and (2) of this rule, the liability of an employee to pay the tax shall not cease until the due amount of tax in respect of him has been fully paid to the Government account and without prejudice to the aforesaid provisions, the said amount may be recovered from him if the employer or the prescribed authority is satisfied that the amount has not been deducted from his salary or wages.
