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    <title>Liability of Court of Wards, etc.</title>
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    <description>When an estate or part of an estate of a taxable person carrying on business is under control of a fiduciary or receiver, any tax, interest or penalty under the Act shall be levied upon and recoverable from that fiduciary or receiver as if the taxable person were conducting the business, and all provisions of the Act and rules apply to them accordingly.</description>
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      <description>When an estate or part of an estate of a taxable person carrying on business is under control of a fiduciary or receiver, any tax, interest or penalty under the Act shall be levied upon and recoverable from that fiduciary or receiver as if the taxable person were conducting the business, and all provisions of the Act and rules apply to them accordingly.</description>
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