Section 35
Suit for tax by Collector
of I Ncome Tax (Petroleum) Act
ActIn forceProvision 38 of 51
Section 35
(1)
Subject to the provisions of section 31, tax may be sued for and recovered in the High Court by the Collector in his official name with interest at such rate as the Court may order and with full cost of suit from the company charged therewith as a debt to the Government.
(2)
The Collector may appear personally or by advocate in any suit instituted under this section.
Income Tax (Petroleum)
(3)
In any suit under subsection (1), the production of a certificate signed by the Collector giving the name and address of the defendant and the amount of tax due by him shall be sufficient evidence of the amount so due and sufficient authority for the Court to give judgment for the amount.