Section 10(2) in Uttaranchal Value Added Tax Act, 2005
(2)If the guardianship or the trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax including any penalty and interest due from such dealer up to the time of the termination of the guardianship or trust, whether such amount has been assessed before the termination of the guardianship or trust, but has remained unpaid, or is assessed thereafter.
