Liability of estate controllers for GST obligations: estate managers held responsible for tax, interest and penalties. Where an estate of a taxable person is under control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager appointed by a court, the tax, interest and penalty shall be levied upon and recovered from such Court of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as it would be determined and recovered from the taxable person as if he were conducting the business himself, and all provisions and rules of the Act apply accordingly.