Section 91 in Puducherry Goods and Services Tax Act, 2017
91. Liability of guardians, trustees, etc.
- Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated per son on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penal to shall be levied upon and recoverable from such guardian, trustee or agent in like manner and to the same extent as i t would be determined and recover able from any such minor or other incapacitated per son, as i f he were a major or capacitated person and as i f he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly.
