Section 27A

in the case of costs ordered to be paid to the appellant, as a debt due to him; and

in the case of costs ordered to be paid to the Special Commissioners or the

Director General, as a debt due to the Government.

In any proceedings for the recovery of costs ordered by the Special

Commissioners the production of a certificate signed by one of the Special

Commissioners giving the names and addresses of the persons to whom and by whom such costs are to be paid and the amount of the costs due shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgement for the amount.