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State of Haryana - Section

Section 73 in Haryana Value Added Tax Rules, 2003

73. Business owned by persons under disability. [section 60].

- A trustee, guardian or manager (whether appointed by a court or otherwise) or the court of wards carrying on a business on behalf of an owner who is under disability shall be liable to perform all obligations imposed by the Act and these rules in respect of such business to the same extent as the owner would have been liable if he had not been under disability and had been carrying on the business himself.