Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee 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 like manner and to the same extent as it would be determined and recoverable from any such minor or other incapacitated person, as if he were a major or capacitated person and as if he were conducting the business himself, and all the provisions of this Act or the rules made there under shall apply accordingly.
Section 91: Liability of guardians, trustees, etc
The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017
Where this provision sits
| Act | The Uttar Pradesh Goods and Services Tax Act, 2017 |
|---|---|
| Section | 91 |
| Marginal note | Liability of guardians, trustees, etc |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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