Section 44(5) in The Maharashtra Value Added Tax Act, 2002
(5)Where the dealer liable to pay tax under this Act,-(a)is the guardian of a ward on whose behalf the business is carried on by the guardian, or(b)are trustees who carry on the business under a trust for a beneficiary, then,if the guardianship or 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 remained unpaid, or is assessed thereafter.
