Cap. 123 Art. 70Chargeability of administrators, etc.

(1) A receiver, administrator, guardian, tutor, curator, judicial sequestrator or committee, having the direction, control or management of any property or concern on behalf of any person shall be chargeable to tax in respect of income derived from such property or concern in like manner and to the like amount as such person would be chargeable if he had received such income, and every such receiver, administrator, guardian, tutor, curator, judicial sequestrator or committee shall be answerable for doing all matters and things required to be done under this Act for the purposes of determination, assessment and payment of tax: Provided that nothing in this article shall affect the liability of any person represented by any such receiver, administrator, guardian, tutor, curator, judicial sequestrator or committee to be himself charged to tax in his own name.

(2) Any person who is entrusted with the management or administration of any property referred to in article 30, or of any foundation, bequest, institution, or other organisation or body of persons referred to in article 56(3)(b), or who is in receipt of income on their behalf, shall, for the purposes of sub-article (1), be deemed to be an administrator in respect of that property or income.