Liability of estate managers: estate controllers bear unpaid indirect tax, interest and penalties as if they ran the business.

Where an estate or portion of an estate of a taxable person is under the control of a Court of Wards, Administrator General, Official Trustee, receiver or manager (including any person who in fact manages the business), any tax, interest or penalty payable under the Act shall be levied upon and be recoverable from that estate controller in like manner and to the same extent as it would be from the taxable person, with all provisions of the Act and rules applying accordingly.

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