Section 55(5)(b) in Tripura Value Added Tax Act, 2004
(b)is trustee who is carrying on the business under a trust for the beneficiary, then, if the guardianship or the trust is terminated, the ward or the beneficiary, as the case may be, shall be liable to pay the tax including any penalty, sum forfeited and interest due from the dealer up to the time of termination of the guardianship or trust, whether such tax including any penalty, sum forfeited and interest has been assessed before the termination of the guardianship or trust, but has remain unpaid, or is assessed thereafter.