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    <title>Liability of Court of Wards etc.</title>
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    <description>Where the estate or any part of the estate of a taxable person carrying on a business is under the control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any person who in fact manages the business), that custodian is liable to pay tax, interest or penalty and such liabilities shall be levied and recovered from them in the same manner and to the same extent as from the taxable person, with all provisions of the Act and rules applying accordingly.</description>
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      <description>Where the estate or any part of the estate of a taxable person carrying on a business is under the control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any person who in fact manages the business), that custodian is liable to pay tax, interest or penalty and such liabilities shall be levied and recovered from them in the same manner and to the same extent as from the taxable person, with all provisions of the Act and rules applying accordingly.</description>
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