Section 92 Himachal Pradesh GST Act 2017 : Liability of Court of Wards, etc.

By | August 21, 2017
(Last Updated On: August 21, 2017)

Section 92 Himachal Pradesh GST Act 2017

( Section 92 Himachal Pradesh GST Act 2017  explains Liability of Court of Wards, etc. and is covered in CHAPTER-XVI LIABILITY TO PAY IN CERTAIN CASES  )

Liability of Court of Wards, etc.

92. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as it would be determined and be recoverable from the taxable person as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly.

 


Himachal Pradesh  GST Act 2017

Himachal Pradesh GST Rules 2017

Himachal Pradesh  GST Notifications

Himachal Pradesh  GST Rate Notifications

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