Amendment status not verified — confirm the current text below against the official source.
Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, Liability of trustee or agent of a minor or other incapacitated guardians person on behalf of and for the benefit of such minor or trustees etc. order incapacitated person, the tax, interest or penalty shall be lieved upon and recoverable from such guardian, trustee or agent in like manner and to the same extent as it would be determined and recoverable from any such minor or other incapacitated person, as if he were a major or capacited person and as if he were conducting the business himself, and all the provisions of this Actor the rules made thereunder shall apply accordingly. the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment: 476