Where the business in respect of which tax is payable under this Regulation is

carried on by, or is in the charge of any guardian, trustee or agent of a minor or

other incapacitated person on his behalf 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,

as the case may be, in like manner and to the same extent as it would be

assessed upon and recoverable from any such minor or other incapacitated person, if he were of

full age and omund mind and if he were conducting the business himself, and all the

provisions of this Regulation shall, so far as may be, apply accordingly.

SERIES - I No. : 05 DATED isTH AUGUST, 2005. -- --