Employer failing to deduct tax

If the employer fails wilfully and without reasonable cause to deduct any amount of tax which he is required under these Rules to deduct, he shall nevertheless remain liable to pay the said amount to the Commissioner and Chief Collector as if he had deducted it, and the provisions of rules 11 and 13 shall, with the necessary modifications, apply to the payment and recovery of, and the giving of a receipt for, any such amount.