Employer failing to pay tax to collector

(1) Whereas regards any employee the Commissioner and Chief Collector has reason to believe that the employer has in respect of any month during the deduction period failed to pay by the date specified in rule 11 the tax which he is required to pay to the Commissioner and Chief Collector in accordance with that rule, he may give notice accordingly to the Commissioner who made the assessment in respect of which the tax is charged, and thereupon the Commissioner shall require the employer to deliver to him within the time specified a schedule containing particulars of the emoluments paid, the amount of tax deducted and such other information as they may deem necessary. (2) The Commissioner shall determine the amount of tax which the employer was liable to pay as aforesaid and shall certify under his hand the amount so determined and the amount which remains unpaid; and a certificate given by the Commissioner and purporting to be given in pursuance of this rule shall be evidence that the sum mentioned therein as being unpaid is unpaid and is due and owing to the Crown.