33. Liability of Court of Wards, Administrator-General, Official Trustee, Receiver or Manager appointed by Court.-

In the case of a business owned by a registered dealer whose estate or any portion of whose estate is under the control of the Court of Wards or the Administrator-General or the Official Trustee or any Receiver or Manager (including any person whatever be his designation) who in fact manages the business on behalf of the registered dealer appointed by, or under any order of a Court, the tax shall be levied upon and recoverable from such Court of Wards, Administrator-General, Official Trustee, Receiver or Manager in like manner and on the same terms as it would be leviable upon and recoverable from the registered dealer if he were conducting the business himself; and all the provisions of the Act and these rules shall apply accordingly.