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LIABILITY TO PAY TAX IN CERTAIN CASES PART-3

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 28-10-2016 - Chapter XXII of the Model Law contains Chapter XXII comprising of sections 108 to 115 which deal with liability to pay GST in eight special cases as follows: Section Liability 108 Liability in case of transfer of business 109 Liability in case of amalgamation / merger of companies 110 Liability in case of company in liquidation 111 Liability of partners of firm to pay tax 112 Liability of guardians, trustees etc 113 L .....

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rson owning a business in respect of which any tax, interest or penalty is payable is under the control of the Court of Wards or Administrator General or Official Trustee or Receiver or Manager appointed under any order of a Court, the tax, interest or penalty shall be levied and recoverable from such Court of Wards/ Administrator General / Official Trustee / Receiver or Manager to the same extent as it would be determined and recoverable from a taxable person. 'Court of Wards' is not de .....

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Any other person by whatever name and the designation called, who in fact actually manages the business Liability to pay tax in certain cases Death Where a person liable to pay tax dies, then, if the business is continued by his legal representative or any other person, such legal or any other person shall be liable to pay tax, interest or penalty due from such person. If the business is discontinued whether before or after his death, his legal representative shall be liable to pay out of the es .....

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d persons, and Deceased person has not left any estate, capable of meeting the charge. Hindu Undivided Family (HUF) or Association of Person (AOP) Where a taxable person is liable to pay tax is HUF or AOP and the property of HUF or AOP is partitioned among various members or groups of members, each member shall jointly and severally be liable to pay the tax, interest or penalty due from the taxable person up to the time of partition whether such dues has been determined before partition but has .....

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le to pay tax is the guardian of a ward on whose behalf the business is carried on by the guardian or a trustee who carries on the business under a trust for a beneficiary, if the guardianship or trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax, interest or penalty due from the taxable person up to the time the termination of the guardianship or trust whether such dues have been determined before the termination of the guardianship or trust but .....

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