32. Liability of minor or incapacitated person.-

In the case of any guardian, trustee or agent of any minor or other incapacitated person carrying on a business on behalf of and for the benefit of such minor or other incapacitated person, the tax shall be levied upon and recoverable from such guardian, trustee or agent, as the case may be, in like manner to the same extent as it would be leviable upon and recoverable from any such minor or other incapacitated person, if he were a major or sound mind and if he were conducting the business himself, and all the provisions of the Act and these rules, shall apply accordingly.