Section 91 LIABILITY OF GUARDIANS, TRUSTEES ETC.

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....tee or agent of a minor or other incapacitated person on behalf of and * for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon and * recoverable from such guardian, trustee or agent. In case business not carried upon by guardian (Minor to Be Treated as Major for the purpose of tax & thus Guardian can't escape liability) Tax, intere....

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....able from the minor or any such incapacitated person and which are levied, assessed in the hands of guardian, trustee or agent. (c) The dues are recoverable from the guardian, trustee or agent in respect of business of the minor or other incapacitated person by treating them as major or capacitated person, who is conducting the business for himself. (d) The deeming fiction is required to overcom....