Section 41A
Recovery of duty or tax as a civil debt
Without prejudice to any other remedy, any tax, duty or payment payable under this Act may be recovered as a civil debt due to the Government of Malaysia, or where the customs duty is a duty of
38 Laws of Malaysia ACT 438
a category assigned to the State by Article 112C of the Federal
Constitution, to the Government of the State.
(2)
In any proceedings to recover any other remedy, any tax, duty or payment under subsection (1), the production of a certificate signed by the Director General—
(a)
stating that any other remedy, any tax, duty or payment shown in the certificate as payable, in any assessment or notice made under this Act from a person named in the certificate; and
(b)
giving the address of the person and purporting to be a copy of or an extract from any notice of assessment, shall be conclusive evidence of any other remedy, any tax, duty or payment as payable in any assessment or notice and shall be sufficient authority for the court to give judgement for that amount.