https://www.taxtmi.com/acts?id=26249 Where a business subject to tax, interest or penalty is carried on by a guardian, trustee or agent for a minor or incapacitated person, the guardian, trustee or agent is liable for those amounts and they are to be levied, recovered and enforced against that representative in the same manner and to the same extent as if the represented person were capacitated and conducting the business personally. en-us Sat, 17 Jun 2017 15:18:27 +0530 Sat, 17 Jun 2017 15:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26249 Where a business subject to tax, interest or penalty is carried on by a guardian, trustee or agent for a minor or incapacitated person, the guardian, trustee or agent is liable for those amounts and they are to be levied, recovered and enforced against that representative in the same manner and to the same extent as if the represented person were capacitated and conducting the business personally. Act-Rules GST - States Sat, 17 Jun 2017 15:18:27 +0530 https://www.taxtmi.com/acts?id=26249