Liability of estate controllers: managers of an estate are liable for GST tax, interest and penalties as if the taxpayer. Where an estate or portion of an estate of a taxable person carrying on a business is under the control of a Court of Wards, the Administrator General, the Official Trustee or any receiver or manager (including any person who in fact manages the business) appointed by or under a court order, the tax, interest and penalty under the Ordinance shall be levied upon and recoverable from such Court of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as it would be from the taxable person, and all provisions of the Ordinance and rules apply accordingly.