73.
Business owned by persons under disability. section 60.
A
trustee, guardian or manager (whether appointed by a court or otherwise) or the
court of wards carrying on a business on behalf of an owner who is under
disability shall be liable to perform all obligations imposed by the Act and
these rules in respect of such business to the same extent as the owner would
have been liable if he had not been under disability and had been carrying on
the business himself.