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[Cites 0, Cited by 0] [Section 3K(5)] [Section 3K] [Entire Act]

State of Goa - Subsection

Section 3K(5)(b) in The Goa Entertainment Tax Act, 1964

(b)is a trustee who carries on the business under a trust for a beneficiary, then, if the guardianship or trust is terminated, the ward or, as the case may be, the beneficiary, shall be liable to pay the tax including any penalty/interest due from the proprietor or person, upto the time of termination of the guardianship or trust, whether such tax including any penalty/interest has been assessed before the termination of the guardianship or trust, but has remained unpaid, or is assessed thereafter.