Section 23. Recovery by suit. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART III - ASSESSMENT AND COLLECTION

Section 23. Recovery by suit.

(1) Tax due and payable may be recovered by the Government by civil proceedings as a debt due to the Government.

(2) The Director General and all authorised officers shall be deemed to be public officers authorised by the Minister under subsection 25 (1) of the Government Proceedings Act 1956[Act 359], in respect of all proceedings under this section.

Act 359.

(3) In any proceedings under this section the court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under subsection 21 (4).