Section 57(4) in The Gujarat Value Added Tax Act, 2003
(4)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)is a trustee who carries on the business under a trust for a beneficiary,then if the guardianship or trust is the terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax, interest or penalty due from the dealer upto the time of the termination of the guardianship or trust, whether such tax, interest or penalty has been assessed before the termination of guardianship or trust but has remained unpaid or is assessed thereafter.
