Liability of estate managers for indirect tax obligations: appointed administrators responsible for GST recovery and enforcement. Where an estate or portion thereof of a taxable person 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), tax, interest and penalty shall be levied upon and recoverable from such estate controller in like manner and to the same extent as from the taxable person, and all provisions of the GST law and rules apply accordingly.