Section 92 of Tamil Nadu GST Act 2017 ( Section 92 of Tamil Nadu GST Act 2017 explains Liability of Court of Wards, etc and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability of Court of Wards, etc. 92. Where the estate or any portion of the estate of a taxable… Read More »
Section 91 of Tamil Nadu GST Act 2017 ( Section 91 of Tamil Nadu GST Act 2017 explains Liability of guardians, trustees, etc and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability of guardians, trustees, etc. 91. Where the business in respect of which any tax, interest or penalty is payable… Read More »
Section 90 of Tamil Nadu GST Act 2017 ( Section 90 of Tamil Nadu GST Act 2017 explains Liability of partners of firm to pay tax and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability of partners of firm to pay tax 90. Notwithstanding any contract to the contrary and any… Read More »
Section 89 of Tamil Nadu GST Act 2017 ( Section 89 of Tamil Nadu GST Act 2017 explains Liability of directors of private company and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability of directors of private company 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act 18… Read More »
Section 88 of Tamil Nadu GST Act 2017 ( Section 88 of Tamil Nadu GST Act 2017 explains Liability in case of company in liquidation and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability in case of company in liquidation. 88. (1) When any company is being wound up whether under… Read More »
Section 87 of Tamil Nadu GST Act 2017 ( Section 87 of Tamil Nadu GST Act 2017 explains Liability in case of amalgamation or merger of companies and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability in case of amalgamation or merger of companies 87. (1) When two or more companies… Read More »
Section 86 of Tamil Nadu GST Act 2017 ( Section 86 of Tamil Nadu GST Act 2017 explains Liability of agent and principal and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability of agent and principal. 86. Where an agent supplies or receives any taxable goods on behalf of his principal,… Read More »
Section 85 of Tamil Nadu GST Act 2017 ( Section 85 of Tamil Nadu GST Act 2017 explains Liability in case of transfer of business and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES ) [Enforced with effect from 1-7-2017.] Liability in case of transfer of business 85. (1) Where a taxable person, liable to pay tax under… Read More »
Section 84 of Tamil Nadu GST Act 2017 ( Section 84 of Tamil Nadu GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Continuation and validation of certain recovery proceedings 84. Where any notice of demand in respect of any tax. penalty, interest or… Read More »
Section 83 of Tamil Nadu GST Act 2017 ( Section 83 of Tamil Nadu GST Act 2017 explains Tax to be first charge on property and is covered in CHAPTER XV DEMANDS AND RECOVERY ) [Enforced with effect from 1-7-2017.] Provisional attachment to protect revenue in certain cases 83. (1) Where during the pendency of any proceedings under section 62 or… Read More »