What happens to the tax liability of a taxable person, whose business is carried on by any guardian / trustee or agent of a minor?

Where the business in respect of which any tax is
payable is carried on by any guardian / trustee / agent of
a minor or other incapacitated person on behalf of and for
the benefit of such minor/incapacitated person, the tax,
interest or penalty shall be levied upon and recoverable
from such guardian / trustee / agent.