Income Tax Act (Cap. 123), article 70

70. (1) A receiver, administrator, guardian, tutor, curator, judicial sequestrator or committee, having the direction, contr ol or management of any property or concern on behalf of any person shall be chargeable to tax in respect of income derived from su ch property or concern in like manner and to the like amount as su ch person would be chargeable if he had received such income, and every such receiver, administrator, guardian, tuto r, curator, j udicial sequestrator or committee shall be answerable for doing all mat ters and things required to be done under this Act for the purposes of determination, assessmen t and payment of tax: Provided that nothing in this article shall affect the liabili ty of any person represented by any such receiver, administrator, guardian, tutor, curator, judici al sequestrator or committee to be himself charged to tax in his own name. (2) Any person who is entru sted 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, f or the purposes of sub-article (1), be deemed to be an administrator in respect of that property or income. Deceased persons. Amended by: XXV . 1960.10. Substituted by: XLIX. 1974.7. Renumbered by: XVII. 1994.2.