Section 20(6) in Chhattisgarh Value Added Tax Rules, 2006
(6)Where any business is in charge of a guardian, trustee or agent of a minor or other incapacitated person, or is carried on, as a guardian, trustee or agent on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall, in respect of the turnover of the said business furnish the returns in accordance with the provisions of sub-rule (2) or sub-rule (3), as the case may be.
