s 148 Recovery of tax and penalty
148.—(1) Casino tax and any penalty due and payable under this Part is recoverable as a debt due to the Government and the Comptroller may, in the Comptroller’s own name, sue for such tax and penalty by way of a specially endorsed originating claim.[22/2009] [Act 25 of 2021 wef 01/04/2022] (2) The Comptroller is entitled to all costs allowed by law against a casino operator liable in any proceedings under subsection (1).[22/2009] (3) The Comptroller may appear personally or by counsel in any suit instituted under subsection (1).[22/2009] (4) In any proceedings referred to in subsection (1), the production of a certificate signed by the Comptroller stating the amount of any casino tax due by a casino operator is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.