Bihar Value Added Tax Act : Tax-liability of court of wards. Indian Bare Acts :

Bihar Value Added Tax Act,2005

Act No : 27

Section : Tax-liability of court of wards.

66. Tax-liability of court of wards.-Where the estate or any portion thereof of a dealer owning a business in respect of which tax 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 his designation who in fact manages the business, appointed by, or under the order of a court, the tax shall be assessed upon and 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 assessable upon and recoverable from the dealer if he were conducting the business himself; and all the provisions of this Act shall apply accordingly.