Rights and obligations of a representative assessee.

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....nafter in this Sub-chapter 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,....

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.... Officer shall issue, within a period of one month from the date 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 re....