Section 21. When any trustee, guardian, curator, committee, or agent is assessed under this Act in such capacity;

21. When any trustee, guardian, curator, committee, or agent is assessed under this Act in such capacity; or when any receiver or manager appointed by any Court, Court of Wards, Administrator General, or Official Trustee is assessed under this Act in respect of the income and profits officially received by him; every person and Court so assessed may, from time to time, out of the money coming to his or its possession as such trustee, guardian, curator, committee or agent, or as such receiver, manager, Court of Wards, Administrator General or Official Trustee, retain so much as shall be sufficient to pay the amount of the assessment. Every such person and Court is hereby indemnified for every retention and payment made in pursuance of this Act.