Recovery of tax included in notification but not deducted

Except where the employer is liable under rule 12, any amount of tax which has been included in a notification but has not been deducted from emoluments paid to the employee shall be deemed to have become payable on the date on which it would have become payable if it had not been included in any notification, and may be recovered from the employee in like manner as tax which has not been included. CAP. 55.