Section 242(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)When any person, by reason of his receiving or being entitled to receive the rent of immovable property as agent or trustee of a person or society, would, under this Act, be bound to discharge any obligation imposed by this Act on the owner of the property for the discharge of which money is required, he shall not be bound to discharge the obligation unless he has, or but for his own improper act or default might have had in his hand funds belonging to the owner sufficient for the purpose.