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[Cites 0, Cited by 0] [Section 10(5)] [Section 10] [Entire Act]

State of Rajasthan - Subsection

Section 10(5)(b) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990

(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 the beneficiary, as the case may be, shall be liable to pay the tax (including any penalty or interest) due from the hotelier upto 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 has remained unpaid, or is assessed thereafter.