Section 8(5)(b) in The Goa Tax on Luxuries Act, 1988

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State of Goa - Subsection

Section 8(5)(b) in The Goa Tax on Luxuries Act, 1988

(b)is a trustee who carries 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) due from the [hotelier or proprietor as the case may be] [Substituted by the Amendment Act 19 of 2009.] upto the time of termination of the guardianship or trust, whether such tax (including any penalty) has been assessed before the termination of the guardianship or trust, but has remained unpaid, or is assessed thereafter.

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State of Goa - Subsection

Section 8(5)(b) in The Goa Tax on Luxuries Act, 1988