Liability of estate managers: taxes, interest and penalties recoverable from receivers or administrators as if they were the taxpayer. When an estate of a taxable person carrying on a business is under control of the Court of Wards, Administrator General, Official Trustee, receiver or manager (including any person who in fact manages the business under a court order), tax, interest and penalty payable under the Act shall be levied upon and recovered from that Court of Wards, Administrator General, Official Trustee, receiver or manager in like manner and to the same extent as if the taxable person were conducting the business himself.