Section 27
State sales tax recoverable as a civil debt
of State Sales Tax Ordinance, 1998
State OrdinanceIn forceProvision 27 of 59
Section 27
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(1)
Without prejudice to any other legal remedy, any State sales tax due and payable or any tax surcharge or penalty accruing under this Ordinance may be recovered by the Government as a civil debt.
(2)
In any proceedings before a court to recover State sales tax or tax surcharge or penalty, if any, under subsection (1), the production of a certificate signed by the Comptroller stating the amount due and payable by the taxable person shall be sufficient evidence of the amount owing by him as State sales tax or tax surcharge or penalty to the Government and sufficient authority for the court to enter judgment for that amount.