“14. Before distributing the property under his control, every assignee, liquidator, administrator, testamentary executor or any other person who winds up, administers or controls the property, business, succession, income or commercial activities of another person, with the exception of a trustee in bankruptcy, shall give the Minister written notice, by registered or certified mail, of his intention to make such distribution; in the case of a succession, the notice shall be given by means of the prescribed form.”.