Rule 21

If the estate or any portion thereof, of a dealer owing business in respect of which 1(tax and surcharge) is payable under this Act, is under the control of the Court of Wards and (person whatever his designation who in fact manages the business on behalf of the dealer) appointed by or under any order of a Court, such Court of Wards, Administrator-General, Official Trustee, Receiver, Manager or any other person shall in respect of the turnover of such business be liable to submit the returns due under these rules and to assessment under 2(Section 5, 5B, 5C, 5E, 5F, 5G, 6, 6A, 6C) or under notification under Section 9(1) . The 1(tax *(.....)) or any penalty leviable shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, Receiver or Manager or any person in like manner and to the same extent as it would be liable upon and recoverable from the dealer if he were conducting business himself and all the provisions of the Act and the rules made thereunder shall apply accordingly. 1. Subs. by G.O.Ms.No. 473 Rev. dt 18.3-.981    * The words "and surcharge" were omitted by G.O.Ms.No.244Rev.dt.17.5.1995  w.e.f.1.4.1995. 2. Subs. by G.O.Ms.No.1445 Rev.dt.5.11.1986. Again subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-C" by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995.