Section 92 - Liability of Court of Wards, etc
Chapter XVI - Liability to Pay in Certain Cases
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.
Finin2min Summary - Section in 2 Minutes
Covers business controlled by Court of Wards, Administrator-General, Official Trustee, receiver or manager. The controlling representative bears obligations as the taxable person would.
Exact operative text
92. Liability of Court of Wards, etc.-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.
Paragraph-wise decode
Covers business controlled by Court of Wards, Administrator-General, Official Trustee, receiver or manager. The controlling representative bears obligations as the taxable person would.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
A court-appointed receiver operates a taxable undertaking and files returns/payments during receivership.
Professional alert
Court appointment does not suspend GST compliance.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 92 regulate?
- It regulates liability of court of wards, etc. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.