Mode of recovering tax

(1) The tax imposed by this Act shall be recoverable on summary procedure before a magistrate upon a complaint by the Commissioner of Land Tax or some person authorised by him. (2) Proceedings for the recovery of the tax may be commenced at any time before the expiration of twelve years from the day on which it becomes payable and all taxes due from the same person may be recovered on a single complaint. (3) In any proceedings for the recovery of tax under this Act, it shall be presumed that the tax claimed is due and outstanding and the onus shall be on the landowner to show that tax has been duly paid. 22 [CAP. 58