Liability of estate managers: taxes, interest and penalties are recoverable from those controlling an estate as from the taxable person. Where an estate or part thereof of a taxable person is under the control of the Court of Wards, Administrator General, Official Trustee or any receiver or manager (including any person who in fact manages the business), tax, interest and penalty payable under the Act shall be levied upon and recoverable from that controlling person or office in the same manner and to the same extent as from the taxable person, and all provisions of the Act and rules apply accordingly.