(2)  The Comptroller may, in his own name, sue for any such tax, penalty or other sum due and shall be entitled to all costs allowed by law against the person liable thereto.

(3)  The Comptroller may appear personally or by counsel in any suit instituted under this section.

(4)  In any suit under this section, the production of a certificate signed by the Comptroller giving the name and address of the defendant and the amount of tax or penalty due by him shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.

(5)  In addition to any other powers of collection and recovery provided in this Act, the Comptroller may, with the approval of the Minister and, where the tax charged on the income of any person who carries on the business of shipowner or charterer or of air transport has been in default for more than 3 months, whether the person is assessed directly or in the name of some other person, issue to the Director-General of Customs and Excise, or other authority by whom clearance may be granted, a certificate containing the name or names of the person and particulars of the tax in default.

(6)  On receipt of such a certificate, the Director-General of Customs and Excise or other authority is hereby empowered and required to refuse clearance from any port, aerodrome or airport in Singapore to any ship or aircraft owned wholly or partly or chartered by that person until the tax has been paid.

(7)  No civil or criminal proceedings shall be instituted or maintained against the Government, the Director-General of Customs and Excise or other authority in respect of a refusal of clearance under this section, nor shall the fact that a ship or an aircraft is detained under this section affect the liability of the owner, charterer, or agent to pay harbour or other dues and charges for the period of detention.