Liability of Court-appointed managers: tax, interest and penalties attach to estate controllers and are recoverable like from the taxable person.

Where the estate or part of the estate of a taxable person carrying on business is controlled by the Court of Wards, Administrator General, Official Trustee, or any receiver or manager appointed by a court (including any person who in fact manages the business), any tax, interest or penalty payable under the Act shall be levied upon and recoverable from that Court of Wards, Administrator General, Official Trustee, receiver or manager in the same manner and to the same extent as from the taxable person, and all provisions of the Act and rules apply accordingly.

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