Section – 92. Liability of Court of Wards, etc.—

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.

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