Section 11(4) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(4)Where any principal officer fails to deduct any tax or after deducting fails to pay it as required by or under this Act, he shall without prejudice to any other consequences he may incur under this Act be deemed to be a person in default in respect of the tax not deducted or paid and all the provisions of S. 19 shall apply to him :Provided that the assessing authority shall not make a direction under sub-section (2) of S. 19 for the recovery of any penalty from such person unless it is satisfied that such person has wilfully failed to deduct and pay the tax.
