Collection of tax by suit.
Deleted by (TPA 2nd Sch Para 6)
(a) payment of tax has not been made on or before the due date; or
(b) a notice which has been served on a person under section 98 has not been complied with,
the tax due by that person may be sued for and recovered as a debt due to the Government in a court of competent jurisdiction by the Commissioner in his official name.
(2) In a suit under this section the production of a certificate signed by the Commissioner giving the name and address of the person concerned and the amount of tax due and payable by him shall be sufficient evidence that the amount of tax is due and payable by that person.