(ii) Court-appointed receivers. A receiver who is appointed by a court of competent jurisdiction to receive rent for the use or occupation of a housing accommodation shall not, in the absence of collusion or any relationship between such receiver and any owner or other receiver, be liable for overcharges collected by any owner or other receiver, and treble damages upon overcharges that he or she collects which result from overcharges collected by any owner or other receiver, where records sufficient to establish the legal regulated rent have not been made available to such receiver. Penalties pursuant to this paragraph shall be subject to the time limitations set forth in paragraph (a)(2) of this section.
(3) This subdivision shall not be construed to entitle a tenant to more than one refund for the same overcharge.
(g) Where the rent charged on the base date cannot be determined, a full rental history from the base date is not provided, or the base date rent is the product of a fraudulent scheme to deregulate the apartment or a rental practice proscribed under section 2525.3(c) and (d) of this Title has been committed, the rent shall be established at the lowest of the following amounts.
(1) the lowest rent registered pursuant to section 2528.3 of this Title for a comparable apartment in the building in effect on the date the complaining tenant first occupied the apartment; or
(2) the complaining tenant’s initial rent reduced by the percentage adjustment authorized by section 2522.8 of this Title; or
(3) the last registered rent paid by the prior tenant if within the four year period of review; or