Estate-controller liability: tax, interest and penalties recoverable from estate controllers as if they conducted the business themselves. Liability for tax, interest and penalty arising under the Act attaches to any Court of Wards, Administrator General, Official Trustee, receiver, manager or person who in fact manages a taxable person's business; such liabilities are leviable upon and recoverable from that controller in the same manner and to the same extent as from the taxable person, and all provisions of the Act and rules apply to the controller accordingly.