Section 25 in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
25. Liability to tax of guardian, trustees, agents, etc.
- Where any business is carried on by 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 the business be liable to submit the returns due under these rules and to assessment under Sections 12, 14 and 15. The tax and/or any penalty leviable shall be levied upon and be 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 these rules shall apply accordingly.
