58Agents or trustees

58 Agents or trustees

(1) Every agent and every trustee shall be answerable as the person liable to pay the charge for the doing of all such things as are required to be done by virtue of this Act in respect of any employment by him in his representative capacity or by virtue of his agency. (2) He shall, in respect of any such employment, make the returns and be liable to the charge, but in his representative capacity only, and each return shall, except as otherwise provided by this Act, be separate and distinct from any other. (3) If he is an executor or administrator, the returns shall be the same as far as practicable as the deceased person, if living, would have been liable to make. (4) Where as agent or trustee he pays the charge, he is hereby authorized to recover the amount so paid from the person in whose behalf he paid it, or to deduct it from any money in his hands belonging to that person. (5) He is hereby authorized and required to retain from time to time out of any money which comes to him in his representative capacity so much as is sufficient to pay the charge which is or will become due in respect of any such employment. (6) He is hereby made personally liable for the charge payable in respect of any such employment if, after the Commissioner has required him to make a return, or while the charge remains unpaid, he disposes of or parts with any fund or money which comes to him from or out of which the charge could legally be paid, but he shall not be otherwise personally liable for the charge: Provided that the Commissioner may, upon application by the agent, permit disposal of any such fund or money or part thereof as he considers necessary. (7) He is hereby indemnified for all payments which he makes in pursuance of this Act or of any requirements of the Commissioner. (8) For the purpose of insuring the payment of the charge the Commissioner shall have the same remedies against attachable property of any kind vested in or under the control or management or in the possession of any agent or trustee, as he would have against the property of any other person liable to the charge in respect of the charge, and in as full and ample a manner.