Section 35 of DSTA : Section 35: Liability Of Guardians, Trustees, Etc

Explanation using Example

Imagine a scenario where a 17-year-old girl named Priya inherits a family-owned bookstore in Delhi from her late parents. Since Priya is a minor and cannot legally manage the business herself, her uncle, Mr. Sharma, becomes her guardian and takes charge of the bookstore operations. According to Section 35 of The Delhi Sales Tax Act, 1975, even though Priya is the owner, Mr. Sharma is responsible for paying sales tax on the bookstore's transactions. If there's a penalty for late tax payments, Mr. Sharma would also be responsible for paying that penalty, just as if Priya were an adult managing the business herself. This ensures that the tax obligations are fulfilled and the business remains compliant with the law, despite the owner's incapacity due to age.