Liability of estate managers: taxes recoverable from Court of Wards or receivers as if taxable person. Where the estate of a taxable person is under the control of a Court of Wards, Administrator General, Official Trustee, or any receiver or manager, liability for tax, interest and penalty under the Act shall be levied upon and recoverable from such Court of Wards, Administrator General, Official Trustee, receiver or manager in the same manner and to the same extent as it would be determined and recovered from the taxable person as if he were conducting the business himself.