| Where any business is carried on by or is in charge of
any guardian, trustee or agent of a minor or other incapacitated
person, on behalf and for the benefit of such minor or other
incapacitated person, such guardian, trustee or agent shall in respect
of turnover of the said business be liable to submit the returns due
under these rules and to assessment under 1(Section 5, 5B, 5C, 5E, 5F,
5G, 6, 6A, 6C) or under notification under Section 9(1) . The (tax 2(
....)) and or any penalty leviable shall be levied upon and
recoverable from such guardian, trustee or agent as the case may be,
in like manner and to the same extent as to would be leviable upon and
recoverable from any such minor or other incapacitated person, if he
were of full age, of sound mind and if he were conducting the business
himself and all the provisions of the Act and the rules made
thereunder shall apply accordingly. |