Section 92
Liability of Court of Wards, etc.
In force
Section 92. Liability of Court of Wards, etc..
Where the estate of a taxable person is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager appointed by a court, the tax, interest and penalty shall be levied upon and be recoverable from such Court of Wards or other authority.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-92.html
- Source confidence: Pending verification
Quick facts
- Section
- 92
- Chapter
- XVI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0