Section 21(5) in Meghalaya Value Added Tax Act, 2003
(5)Where the dealer, liable to pay tax under this Act:- Is the guardian of a ward on whose behalf the business is carried out by the guardian or is trustee who carry on the business under a trust for the beneficiary, then, if the guardianship or the trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax including any penalty, sum forfeited and interest due from the dealer up to the time of the termination of the guardianship or trust whether such tax including any penalty, sum forfeited and interest has been assessed before the termination of the guardianship or trust, but has remain unpaid, or is assessed thereafter.
