Singapore legislation
Section 22
Section 22
Recovery of duties and penalties
(1)
Despite any other written law, any duty or penalty due under this Act may be claimed by way of a writ of summons.
(2)
The Commissioner may, in his or her own name, sue for any such duty or penalty and is entitled to all costs allowed by law against the person liable thereto.
(3)
The Commissioner may appear personally or by counsel in any suit instituted under this section.
(4)
In any suit under this section, the production of a certificate signed by the Commissioner giving the name and address of the defendant and the amount of tax or penalty due by the defendant is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.