https://www.taxtmi.com/acts?id=30435 Where business subject to tax is carried on by a guardian, trustee or agent for the benefit of a minor or incapacitated person, the guardian, trustee or agent is personally liable for any tax, interest or penalty and such liabilities shall be levied and recovered from them as if the person on whose behalf the business is carried on were a capacitated taxpayer, with all provisions of the Act and rules applying accordingly. en-us Mon, 10 Jul 2017 15:38:58 +0530 Thu, 24 Aug 2017 12:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30435 Where business subject to tax is carried on by a guardian, trustee or agent for the benefit of a minor or incapacitated person, the guardian, trustee or agent is personally liable for any tax, interest or penalty and such liabilities shall be levied and recovered from them as if the person on whose behalf the business is carried on were a capacitated taxpayer, with all provisions of the Act and rules applying accordingly. Act-Rules GST - States Mon, 10 Jul 2017 15:38:58 +0530 https://www.taxtmi.com/acts?id=30435