Recovery of tax
38A.—(1)  Notwithstanding the provisions of any other written law, any tax due may be sued for by way of a specially indorsed writ of summons.
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(2)  The Comptroller may, in his own name, sue for any such tax or penalty, and shall be entitled to all costs allowed by law against the person liable thereto.
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(3)  The Comptroller may appear personally or by counsel in any suit instituted under this section.
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(4)  In any suit under subsection (1) or (2), the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax due from him shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.
[38B
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