Estate controllers' liability: taxes, interest and penalties recoverable from administrators as if by the taxpayer. When an estate or part thereof of a taxable person is controlled by a Court of Wards, Administrator General, Official Trustee, receiver, manager or any person who in fact manages the business by court appointment, tax, interest and penalty under the Act shall be levied on and recoverable from that estate controller in like manner and to the same extent as from the taxable person, and all provisions of the Act and its rules apply accordingly.