GST Jamku AILiability of Court of Wards, etc.
Section 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.
In situations where a taxable person owns a business and is subject to taxes, interest, or penalties under this Act, but the estate or a portion of it is under the control of certain legal entities, specific provisions come into play.
Tax Liability under Legal Control: If the estate or any part of it is managed by the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager (including anyone overseeing the business), the tax, interest, or penalty will be imposed on and collected from these entities. This process is to be carried out in a manner and to an extent identical to what would be determined and collected from the taxable person if they were personally conducting the business.
Application of Act Provisions: All the provisions outlined in this Act, as well as any rules established under it, will be applicable in these scenarios. The objective is to ensure a consistent and fair approach to the imposition and recovery of taxes, interest, or penalties, regardless of the specific legal entity managing the business under legal control.