Amendment status not verified — confirm the current text below against the official source.
Where the estate or any portion of the estate 0f.a dealer o\.-ning a business in ' 1.iabiliLyof respect of vihich tax is payable under this Regulation is under the conb.01 of the Court of &ufiof Wards, theAdminishator-General, the OfficialTrusteeor any receiver ormanager(including W?dss*. any person, whatever be his designation, who in fact manages the business) appointed by or under any order of a court, thetax, interest oi penalty shall be leviedupon and be recoverable from such Court of Wards, Adminishator-General, Official T~stee, receiver or manager in like manner and to the same extent as it would be assessable upon and be recoverabie from the dealer if he were conductingthe business himself, and all the provisions ofthis Regulation shall, so far as may be, apply accordingly.