Section 65
Tax-liability of guardian and trustee, etc.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
Where the business in respect of which tax is payable
under this Act is carried on by, or is in charge of, any guardian, trustee or agent of a minor or other
incapacitated person on behalf of and for the benefit of, such minor or other incapacitated person, the taxshall be assessed upon and recoverable from such guardian, trustee or agent, as the case may be, in the
manner and to the same extent as it would be leviable upon and recoverable from any such minor or
incapacitated person, if he were of full age and sound mind, and if he were conducting the business himself
and all the provisions of this Act shall apply accordingly