Section 31: Power of substitution.

(1) The Service may by notice in writing appoint any person to be the agent of a taxable person if the circumstances provided in sub-section (2) of this section makes it expedient to do so.
(2) The agent appointed under sub-section (1) of this section may be required to pay any tax payable by the taxable person from any money which may be held by the agent of the taxable person.
(3) Where the agent referred to in subsection (2) of this section defaults, the tax shall be recoverable from him.
(4) For the purposes of this section, the Service may require any person to give information as to any money, fund or other assets which may be held by him for, or of any money due from him to, any person.
(5) The provisions of this Act with respect to objections and appeals shall apply to any notice given under this section as if such notice were an assessment.