Section 62(5) in The Police Enhanced Penalties Ordinance, 2005
(5)Where the dealer, liable to pay tax under the Act, -(a)is the guardian of a ward on whose behalf the business is carried out by the guardian; or(b)is a trustee who carries on the business under a trust for the beneficiary, then,-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, sum forfeited and interest due from the dealer up to the time of termination of the guardianship or trust, whether such tax including any penalty, sum forfeited and interest has been assessed before the termination of the guardianship or trust, but has remained unpaid, or is assessed thereafter.
