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State of Goa - Section

Section 49 in Goa Value Added Tax Rules, 2005

49. Business owned by a person under disability.

- A trustee, a guardian or manager (whether appointed by a court or otherwise) or the court of wards carrying on a business on behalf of dealer, who is under disability, shall be liable to perform all obligations imposed by the Act and these Rules in respect of such business as if he was the dealer and had not been under disability and had been carrying on the business himself.