Section 50
Penalty, how recoverable
All duties, penalties and other sums required to be paid under this Act shall be debts due to the Government and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the Government.
(2)
The Collector and any employee of the Inland Revenue Board of Malaysia authorized by the Collector 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.
(3)
In a suit under this section, the production of a certificate signed by the Collector giving the name and address of the defendant and the amount of the duty or penalty due from him shall be sufficient evidence
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of the amount so due and authority for the court to give judgment for that amount.