৪০। উক্ত Ordinance এর section 57 এর পরিবর্তে নিম্নরূপ section 57 প্রতিস্থাপিত হইবে, যথা:- “57. Consequences of failure to deduct, collect, etc.- () Where a person- (a) fails to deduct or collect tax at source as required by or under the provisions of this Chapter; or (b) deducts or collects tax at a lesser rate or in lesser amount; or (c) after deducting or collecting tax under this Chapter, fails to pay the same to the credit of the Government, or pays to the credit of the Government an amount lower than the collected or deducted amount; such person shall be deemed to be an asseesee in…