Assessment for failure to deduct or remit

(1) The Commissioner may assess an employer for an amount payable by him by rules made under this Act or may re- assess such employer or make additional assessments as the circumstances require and the expression “assessment” when used with reference to any action so taken by the Commissioner under this section includes any re-assessment or additional CAP. 51. (2) The assessment under sub-section (1) shall be made under procedures specified in the Tax Administration and Procedure Act.