https://www.taxtmi.com/acts?id=2911 Where a business liable to tax is carried on or is in the charge of a guardian, trustee or agent for a minor or other incapacitated person, the guardian, trustee or agent is liable for tax, interest and penalty in like manner and to the same extent as if the minor or incapacitated person were of full age and sound mind conducting the business, and the provisions of the Act apply accordingly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Jul 2012 13:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2911 Where a business liable to tax is carried on or is in the charge of a guardian, trustee or agent for a minor or other incapacitated person, the guardian, trustee or agent is liable for tax, interest and penalty in like manner and to the same extent as if the minor or incapacitated person were of full age and sound mind conducting the business, and the provisions of the Act apply accordingly. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2911