Where the estate or any portion thereof of a dealer owning a business in respect of which tax is payable under this Act is under the control of the court of wards, the Administrator- General, the official trustee, or any receiver or manager, including any person, whatever his designation who in fact manages the business, appointed by, or under the order of a court, the tax shall be assessed upon and recoverable from such court of wards, Administrator-General, official trustee, receiver or manager in like manner and to the same extent as it would be assessable upon and recoverable from the dealer if he were conducting the business himself; and all the provisions of this Act shall apply accordingly.
Section 66: Tax-liability of court of wards.
The Bihar Value Added Tax Act, 2005Central Act · Act 27 of 2005
Where this provision sits
| Act | The Bihar Value Added Tax Act, 2005 |
|---|---|
| Section | 66 |
| Marginal note | Tax-liability of court of wards. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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