Clause 23

Notwithstanding the provisions of any other written law, all duty and penalty required to be paid under this Act may be sued for by way of a specially endorsed writ of summons.(2) The Commissioner may, in his own name, sue for any such duty or penalty and shall be 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 duty or penalty due by him shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.(5) Any penalty required to be paid under this Act shall be recoverable as if it were duly due and payable under this Act and accordingly, section 6(4) of the Limitation Act (Cap. 163) shall not apply to such penalty.”.