Section 393(1) in Gauhati Municipal Corporation Act, 1971
(1)Where any person, by reason of his receiving rent of immovable property as a receiver, agent or trustee or of his being a receiver, agent or trustee of the person who would have received the rent if the property were let to a tenant, would under this Act or any rule or bye-law made thereunder, be bound to discharge any obligation imposed 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, funds in his hands belonging to the owner sufficient for the purpose.
