Section 6(5) in The Maharashtra Tax on Luxuries Act, 1987
(5)Where a hotelier, 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)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 or interest) due from the hotelier up to the time of termination of the guardianship or trust, whether such tax (including any penalty or interest) has been assessed before the termination of the guardianship or trust, but as remained unpaid, or is assessed thereafter.
