Section 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.
