Section 57

In addition to subsection (1), the court has civil jurisdiction to the extent of the amount and the order is enforceable in all respects as a final judgment of the court in favour of the Director General.

Where any person is found not guilty of an offence under this

Act, and if he has paid the amount of tourism tax due and payable or penalty payable under this Act pursuant to section 48, in respect of the offence charged, the court may order the amount paid to be refunded to such person unless a notice of appeal against the decision is filed within the specified time.