Guardian liability applies to trustees and agents for taxes, interest, and penalties recoverable as if the incapacitated person were capacitated. If a guardian, trustee or agent carries on a business for a minor or other incapacitated person, any tax, interest or penalty payable under the Uttarakhand GST Act shall be levied upon and recoverable from that guardian, trustee or agent in like manner and to the same extent as it would be from the minor or incapacitated person as if they were a major or capacitated person conducting the business, and all provisions of the Act and rules apply accordingly.