Section 74

Tax may be sued for and recovered in a court of competent jurisdiction by the Collector in his official name with full costs of suit from the person charged therewith as a debt to the Government.

The Collector may appear personally or by counsel in any suit instituted under this section.

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.

In addition to any other powers of collection and recovery provided in this Act, the Collector may, with the approval of the Minister and where the tax charged on the income of any person who carries on the business of ship owner or charterer or of air-transport has been in default for more than 3 months, whether such person is assessed directly or in the name of some other person, issue to the Controller of Customs or other authority by whom the clearance may be granted, a certificate containing the name or names of that person and particulars of the tax in default. On receipt of such certificate, the Controller of Customs or other authority shall be employed and is hereby required to refuse clearance from any port, aerodrome or

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airport in Brunei Darussalam to any ship or aircraft owned wholly or partly or chartered by such person until the tax has been paid.

No civil or criminal proceedings shall be instituted or maintained against the Government, the Controller of Customs or other authority in respect of a refusal of clearance under this section, nor shall the fact that a ship or aircraft is detained under this section affect the liability of the owner, charterer or agent to pay harbour or other dues and charges for the period of detention.