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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Liability of guardians: guardians, trustees or agents liable for GST tax, interest and penalty as if the minor were capacitated.</h1> Section 91 provides that when a business subject to tax is carried on by a guardian, trustee or agent for a minor or incapacitated person, the tax, interest and penalty shall be levied upon and recoverable from that guardian, trustee or agent as if the minor or incapacitated person were a major conducting the business, with all provisions of the Act and rules applying accordingly.

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