Section 53 In the case where the government enterprise or an organization of the government pays assessable income under Section 40, the official making the payment shall have the duty to ensure that the amount of tax to be withheld under Section 50 has been duly calculated and entered in the Disbursement Requisition Form, and to withhold the said amount before making payment. If no disbursement is made, the official making the payment shall comply with Sections 50, 52 and 59 mutatis mutandis.