What happens when the estate of a taxable person is under the control of Court of Wards?

Where the estate of a taxable person owning a business
in respect of which any tax, interest or penalty is payable
is under the control of the Court of Wards/Administrator
General / Official Trustee / Receiver or Manager appointed
under any order of a Court, the tax, interest or penalty
shall be levied and recoverable from such Court of Wards/
Administrator General / Official Trustee / Receiver or
Manager to the same extent as it would be determined and
recoverable from a taxable person.