Section 18
Suit for recovery of tax
ActIn forceProvision 28 of 214
Section 18
(1)
Despite the provisions of any other written law, any tax chargeable under this Act may be sued for by way of a specially indorsed writ of summons.
(2)
In any suit under subsection (1), the production of a certificate signed by the Registrar giving the name and address of the defendant and the amount of tax from the defendant in respect of any vehicle kept by the defendant is sufficient evidence of the amount due and sufficient authority for the court to give judgment for that amount.