Section 32(2) in The Rajasthan Sales Tax Act, 1994
(2)Estate under court of wards or business managed by other agencies. - Where the estate of a dealer, whether complete or part thereof, is under the control of Court of Wards, or where the business of a dealer is managed by the administrator, the Official Trustee, the Official Liquidator or Receiver or any Manager or Controller, appointed by him or under the orders of a court of Wards, Administrator, Official Trustee, Official Liquidator or Receiver or Manager or Controller in the like manner and to the same extent as it would be leviable upon and recoverable from the dealer and all the provisions of the Act and the rules made thereunder shall apply accordingly.
