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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 can be held liable for tax recovery as if the incapacitated person conducted the business.</h1> Where a business is carried on by a guardian, trustee or agent for a minor or other incapacitated person, any tax, interest or penalty under the Act shall be levied upon and recoverable from that guardian, trustee or agent in the same manner and to the same extent as if the minor or incapacitated person were capacitated and conducting the business, and all provisions of the Act and rules apply accordingly.

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