THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
LIABILITY TO PAY IN CERTAIN CASES
Section 92:
Liability of Court of Wards, etc.
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.