Legal glossary
“person responsible for collecting”
Defined in 1 Acts. A definition holds for the Act that gives it; the same word can mean something else in another Act.
The Expenditure-tax Act, 1987 · s. 2
(8) "person responsible for collecting" means a person who is required to collect tax under this Act or is required to pay any other sum of money under this Act and includes--
Read section 2