Section 56 of Delhi Value Added Tax Act 2004 - Liability of Court of Wards, etc

What is the Liability of Court of Wards, etc Section 56 of DVAT Act 2004


 

Section 56 : Liability of Court of Wards, etc - Delhi Value Added Tax Act 2004

Where the estate or any portion of the estate 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 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 assessable upon and be recoverable from the dealer if he were conducting the business himself, and all the provisions of this Act shall, so far as may be, apply accordingly.