Cap. 406 Art. 58Court case instituted by the Commissioner.

(1) All tax, interest and administrative penalties due under this Act may be sued for and recovered, as the case may require in the competent court of civil jurisdiction.

(2) Subject to the provisions of sub-article (3), the

Commissioner may institute an action for the payment of all tax, interest and administrative penalties at any time within six (6) years from the date on which such tax, interest or administrative penalty becomes payable.

(3) The period referred to in sub-article (2) shall be interrupted by a demand note served through registered post or by publication of a notice in the Gazette and in one (1) or more daily newspapers by the Commissioner stating that a demand note has been made or by publication of a notice on the web portal designated by the Commissioner for that purpose stating that a demand note has been made, or by any judicial act filed by the Commissioner before the expiration of such period requesting the payment of the amount claimed.