Section 49
Recovery by suit
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 60 of 124
Section 49
(1)
Tax due and payable may be recovered by the Government by civil proceedings as a debt due to the Government.
(2)
The Director General and all authorized officers shall be deemed to be public officers authorized by the Minister under subsection 25(1) of the Government Proceedings Act 1956 [Act 359], in respect of all proceedings under this section.
Petroleum (Income Tax)
(3)
In any proceedings under this section the court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under subsection 48(4), (5) or (6).