Rights and obligations of a representative assessee

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....he person represented by him. (2) Every representative assessee shall be subject to the same duties, responsibilities and liabilities as if the tax bases accrued to him or received, or owned, by him. (3) The tax on tax bases of the representative assessee shall be levied upon, and recovered from, him in the manner, and to the extent, as it would have been leviable upon, and recoverable from,....

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....ate of receipt of the application, the certificate stating the amount to be retained by the representative assessee or the person. (7) The certificate issued under sub-section (6) shall be the warrant for retaining the amount specified therein by the representative assessee or the person. (8) The amount recoverable from the representative assessee, or the person, at the time of final settlem....