Section 92 – Liability of Court of Wards, etc of CGST ACT, 2017
92. 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.
