Liability of guardians, trustees, etc.

Section 91 – Acts – LIABILITY TO PAY IN CERTAIN CASES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 91 – Liability of guardians, trustees, etc. 91. 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 guardia

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