97. Right of representative to recover tax paid.-

97. Right of representative to recover tax paid.- 

(1) A representative who, on account  of  his  liability  under  section  95,  pays  any  sum,  shall  be  entitled  to recover  the  sum  so  paid  from  the  person  on  whose  behalf  it  is  paid,  or  to retain out of any moneys that may be in his possession or ma y come to him in his  possession  or  may  come  to  him  in  his  capacity  as  a  representative,  an amount equivalent to the sum so paid.

(2) A representative, or any person who apprehends that he may be assessed as  a  representative,  may  retain,  out  of  any  money  payable  to  the  person (hereinafter referred to as "the beneficiary") on whose behalf he is liable to tax under section 95, a sum not exceeding his estimated liability ;

(3)  In  the  event  of  any  disagreement  between  the  beneficiary  and  the representative  or,  as  the  case  may  be,  the  person  apprehensive  of  being assessed as representative, as to the amount to be retained under sub-section
(2), such representative or person may secure from the Deputy Commissioner of  Taxes  a  certificate  stating  the  amount  to  be  so  retained  pending  the settlement of the liability and the certificate so obtained shall be the warrant for retaining that amount.


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