Section 34: Recovery of tax.

(1) Without prejudice to any other provision of this Act or any other Recovery of law listed in the First Schedule to this Act, any amount due by way of tax shall constitute a debt due to the Service and may be recovered by a civil action brought by the Service.
(2) Where any tax has been under-assessed or erroneously repaid, the person who should have paid the amount under-assessed or to whom the repayment has erroneously been made shall on demand by the proper officer, pay the amount under-assessed or erroneously repaid, as the case may be, and any such amount may be recovered as if it were tax to which a person to whom the amount was so under assessed or erroneously repaid were liable;
Provided that the appropriate officer shall not make any such demand after 5 years from the date of such under-assessment or erroneous repayment unless such under-assessment or erroneous repayment was caused by the production of a document or the making of a statement which was untrue in any material particular.