section 92
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The Manipur Goods and Services Tax Act, 2017Chapter XVI LIABILITY TO PAY IN CERTAIN CASES
Wh? 1?e. estate or any pqrtiqμ, .of the. estate. 9f a ?le person·pwimga.b?in? of which anyt? iilt?est or ?nal?? p?pble,in??r tfqs ? is under the co11trol of the Court.of Wards, the?orGeneral, the Ofli.eutl.T.tv.stee or aμ.y receiver .. 01 m?er (including 1ll1Y person, w;?et be his de?Jgnati?; who in, fa? inanages the bqsiness)' apJ>Qinted by or un4!? atJ.y orde; R(.? (:()? the ? interest or pe?alty shaUJ,? levied upon ?d, .t,e recoverable, from such Cour,t of Wards?· Adininis?tor. Gcperal. . Officiai. Trustee, .. ??eiv? or manager in like IIWUlffilitd to thf: same ?t as \t w:01il? be determined and be recoverable from the taxable person as ifhe wei:e:?llCtin.g the??hi?elf. andalhheprovwons of. this "'4:lPr the ?s,f\lla4e therel.lUder shall apply ac?orc:lingly. . .
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