Failure to deduct tax from salary requires precise complaint drafting and counsel consultation to limit offences per complaint.

Careful drafting of complaint petitions in prosecutions for failures to deduct tax from salary is required, with drafts prepared in consultation with departmental prosecution counsel and using sample complaints as guidance; because liability for tax deduction arises monthly, complaints alleging continuing failures must be limited to offences for a restricted consecutive-month period per petition to conform with the Criminal Procedure limitation on complaint periods.

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