Section 9. Every person deducting, retaining or paying any tax in pursuance of this Act or of any arrangement u

49. Every person deducting, retaining or paying any tax in pursuance of this Act or of any arrangement under section 9, sub-section (2), in respect of income belonging to another person, is hereby indemnified for the deduction, retention or payment thereof. Powers exercisable from time to time. 1886.] License-tax Amendment. 31 (Chapter III 9. (1) The tax to which a person receiving any salary, annuity, pension or gratuity from a company, or 1886.] License-tax Amendment. 31 (Chapter III.—Assessment and Collection.—Sections 10-11.) or from any other public body or association not being a local authority or company, or from a private employer, is liable under Part I shall be payable by him at the time when any portion of the salary, annuity, pension or gratuity is paid to him. (2) The Collector may, subject to such conditions as may be prescribed, enter into an arrangement with any company, or any such body or association as aforesaid, or any private employer, with respect to the recovery on behalf of the Government by the company, body, association or employer of the tax to which any person receiving any salary, annuity, pension or gratuity from the company, body, association or employer is liable under Part I.