Rights and obligations of a representative assessee.

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....apter referred to as the principal). (2) Subject to sub-section (3), every representative assessee shall be subject to the same duties, responsibilities and liabilities as if the tax bases accrued to, 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 leviabl....

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....ion, 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 referred to in sub-section (4), at the time of final settleme....