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91. Business forming part of estate under the control of a Court.
The Administrator General, the official trustee, an executor or administrator, under the Indian Succession Act, 1925( CA 39 of 1925), or any receiver, carrying on any business forming part of an estate, placed under his control by an order of a Court, 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 was the owner of the business and shall be liable to pay any tax assessed or interest due or penalty imposed thereon for the period during which, he remained in control thereof. |