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74.
Business forming part of estate under the control of court. section 60.
The
Administrator General, the Official Trustee, an executor or administrator, under
the Indian Succession Act, 1925, a receiver, liquidator or any legal
representative, carrying on any business forming part of an estate placed under
his control by order of a court or otherwise; shall be liable to perform all
obligations imposed by the Act and these rules in respect of such business to
the same extent as if he were the owner of the business and shall also be liable
to pay tax assessed or penalty imposed thereon or any other amount for the
period during which he remained in control thereof.
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