Section 8: Proceedings to recover unpaid net surplus revenue.

(1) Notwithstanding any other provision of this Act, any net surplus revenue payable by an oil marketing company pursuant to this Act shall be recoverable by action as a debt owing to the Board at any time within six years from the date when payment of the sum became due.
(2) Any action for the recovery of any sum under this section may be instituted on behalf of the Board by the secretary or by any employee of the Board and where the action is instituted in a magistrate's court any person authorised by this subsection may appear and conduct the case.
(3) For the purposes of this section, the expression "net surplus revenue" includes any penalty payable or imposed for non-payment or for late payment, as the case may be.