Section 242 in The Himachal Pradesh Municipal Corporation Act, 1994
242. Relief to agents and trustees.
(1)When any person, by reason of his receiving or being entitled to receive the rent of immovable property as agent or trustee of a person or society, would, under this Act, be bound to discharge any obligation imposed by this Act 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 in his hand funds belonging to the owner sufficient for the purpose.(2)The burden of proving the fact entitling an agent or trustee to relief under this section shall lie on him.(3)When any agent or trustee has claimed and established his right to relief under this section, the municipality may give him notice to apply to the discharge of such obligation as aforesaid, the first money which shall come to his hands on behalf or for the use of the owner, and should he fail to comply with such notice, he shall be deemed to be personally liable to discharge such obligation.
