Section 27A
of Petroleum (Income Tax) Act 1967
Section 27A
Any sum ordered to be paid by the Special Commissioners as costs shall become due and payable on the order for payment being made and shall be recoverable—
Petroleum (Income Tax)
(a)
in the case of costs ordered to be paid to the appellant, as a debt due to him; and
(b)
in the case of costs ordered to be paid to the Special Commissioners or the
Director General, as a debt due to the Government.
(2)
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.