Section 91 LIABILITY OF GUARDIANS, TRUSTEES ETC.

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..... by 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 tax, interest or penalty shall be levied upon and recoverable from such guardian, trustee or agent. In case business not carried upon by guardian (Minor to Be Treated as Major for the purpose of tax thus Guardian can't .....

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..... on will be liable to, are the amounts which are recoverable from the minor or any such incapacitated person and which are levied, assessed in the hands of guardian, trustee or agent. (c) The dues are recoverable from the guardian, trustee or agent in respect of business of the minor or other incapacitated person by treating them as major or capacitated person, who is conducting the business f .....

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..... Guardian can escape liability on the ground of minority of the beneficiary? Ans 2) The minor is deemed to be a major for the purposes of collection of any tax/interest/penalties arising out of the business carried out for him. Hence the general principle of law has no application and the Guardian Trustee or Agent cannot escape each liability - Manuals - Ready reckoner - Law and practice - .....

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