12. In the case of business owned by a dealer whose estate or any portion of whose estate 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 on behalf of the dealer) appointed by him or under any order of a court, the tax shall be levied upon and recoverable from such Court of Wards, Administrator General, Official Trustee, Receiver or Manager, in like manner and in the same terms as it would be leviable upon and recoverable from the dealer, as if he were conducting the business himself, and all the provisions of this Act and the rules made thereunder shall apply accordingly.
Section 12: Liability in case of court of wards
The Uttar Pradesh Value Added Tax Act , 2008State Act of Uttar Pradesh · Act 5 of 2008
Where this provision sits
| Act | The Uttar Pradesh Value Added Tax Act , 2008 |
|---|---|
| Section | 12 |
| Marginal note | Liability in case of court of wards |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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