Section 17
of State Sales Tax Enactment 1998
Section 17
Without prejudice to any other remedy, any State sales tax due and payable and any penalty and surcharge payable under this Enactment may be recovered as a civil debt due to the State Government.
(2)
In any suit to recover the State sales tax, penalty and surcharge, if any, under subsection (1), the production of a certificate signed by the Director giving the name and address of the taxable person and the amount of the State sales tax, penalty and surcharge, if any, due by him shall be sufficient evidence of the amount so due by him and sufficient authority for the court to give judgment for the said amount.
(3)
In any proceedings under this section, the court shall not entertain any plea that the amount of State sales tax, penalty and surcharge sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under sections 14, 14A, paragraph 18(a) or 18(b).