Where the estate or any portion of the estate 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 be his designation, who in fact manages the business) appointed by or under any order of a court, the tax (including any penalty) shall be levied upon and be 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 be recoverable from the dealer if he were conducting the business himself; and all the provisions of this Act shall, so far as may be, apply accordingly.
Section 36: Liability of Court of Wards, etc.
The Delhi Sales Tax Act, 1975Central Act · Act 43 of 1975
Where this provision sits
| Act | The Delhi Sales Tax Act, 1975 |
|---|---|
| Section | 36 |
| Marginal note | Liability of Court of Wards, etc. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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