What happens to the GST liability when the estate of a taxable person is under the control of Court of Wards?

(c) What happens to the GST liability when the estate of a taxable person is under the control of Court of Wards? Where the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable is under the control of the Court of Wards/Administrator General/Official Trustee/Receiver or Manager appointed under any order of a Court, the tax, interest or penalty shall be levied and recoverable from such Court of Wards/Administrator General/ Official Trustee/Receiver or Manager to the same extent as it would be determined and recoverable from a taxable person.