Liability of estate administrators: taxes and penalties recoverable from receivers or managers as if owner conducted the business. Where an estate of a taxable person carrying on a business is under control of an estate administrator (including receivers or managers appointed by court order), any tax, interest or penalty payable under the Act shall be levied upon and recoverable from that estate administrator in like manner and to the same extent as it would be from the taxable person, and all provisions of the Act shall, so far as may be, apply accordingly.