26. Liability to tax of managers, receivers, etc.

If the estate or any portion thereof of a dealer having business in respect of which tax is payable under this Act, is under the control of the Court of Wards, the Administrator General, the Official Trustee or any Receiver or Manager including any person whatever his designation who in fact manages the business on behalf of the dealer appointed by or any order of a Court, such Court of Wards, Administrator General, Official Trustee, Receiver, Manager or any other person, shall in respect of the turn-over of such business be liable to submit the returns due under these rules and to assessment under Sections 12, 14 and 15. The tax and/or any penalty leviable shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, Receiver or manager or any person in like manner and to the same extent as it would be leviable upon and recoverable from the dealer if he were conducting the business himself and all the provisions of the Act and these rules shall apply accordingly.