Liability of estate administrators: GST tax, interest and penalties recoverable from administrators as if taxpayer operated the business. Where an estate or portion thereof of a taxable person carrying on business is under control of the Court of Wards, Administrator General, Official Trustee, or any receiver or manager (including any person who in fact manages the business), liability for tax, interest and penalty under the Act shall be levied upon and recovered from such controller in like manner and to the same extent as from the taxable person, and all provisions of the Act and rules apply accordingly.