Determination of certain questions

When the payment of any tax or penalty under this Act falls due the amount may be recovered as if it were an arrear of land revenue. If any question arises whether any sum is recoverable under this Act it shall be determined by the Petrol Taxation Officer for the area where the sale take place. No such order shall be made final until an opportunity has been given to any person concerned to appear in person or by duly authorised agent before the Petrol Taxation Officer; but once the order has been made final a certificate given under the hand of the Petrol Taxation Officer, shall, subject to the provisions of this Act with regard to appeal, review and revision, be final and conclusive proof both as to the amount of the tax or penalty which is due and as to the person from whom it is due.