147. In any case in which an administration order under section 107 of the Law has been made, and it appears to the Court on the report of the Official Receiver that no executor or administrator exists, the account, list, and statement mentioned in the last preceding rule shall be made, verified, and lodged by such person as in the Court’s opinion, upon such report, may have taken upon himself the administration of, or may otherwise have intermeddled with, the property of the deceased, or any part thereof.