Section 92: Liability of Court of Wards, etc

Q: What does Section 92 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 92 SGST pertains to "Liability of Court of Wards, etc". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 92 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs liability of Court of Wards, etc. As verified on 19 May 2026.

Q: Is Section 92 SGST still in force?

Yes, Section 92 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 92 SGST?

धारा 92 SGST is the Devanagari Hindi reference for Section 92 of the The State Goods and Services Tax Act, 2017 (Model). Section 92 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs liability of Court of Wards, etc. As verified on 19 May 2026.

Q: What is Dhara 92 SGST?

Dhara 92 SGST is the Roman Hindi reference for Section 92 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 92 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs liability of Court of Wards, etc. As verified on 19 May 2026.

Q: How to cite Section 92 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 92, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 92 (India).

Law on Tips Editorial Board

- Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as it would be determined and be recoverable from the taxable person as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly.