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    <title>Liability of guardians, trustees, etc.</title>
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    <description>Where a business subject to tax, interest or penalty is carried on by a guardian, trustee or agent for a minor or other incapacitated person, the guardian, trustee or agent is liable to the same extent as the incapacitated person would be if capacitated and conducting the business, and the tax, interest or penalty shall be levied upon and recoverable from them in like manner with all provisions and rules applying accordingly.</description>
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      <title>Liability of guardians, trustees, etc.</title>
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      <description>Where a business subject to tax, interest or penalty is carried on by a guardian, trustee or agent for a minor or other incapacitated person, the guardian, trustee or agent is liable to the same extent as the incapacitated person would be if capacitated and conducting the business, and the tax, interest or penalty shall be levied upon and recoverable from them in like manner with all provisions and rules applying accordingly.</description>
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      <pubDate>Thu, 29 Jun 2017 17:10:56 +0530</pubDate>
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