(1) Tax shall, when it becomes due and payable, be a debt due to the Government and payable to the Comptroller.
(2) Any tax unpaid may be sued for and recovered by the Comptroller in any court of competent jurisdiction.
(3) In any proceedings for the recovery of tax it shall not be competent for the defendant to enter a defence that the tax charged is excessive.
(4) In this section, tax includes—
(a) tax payable under sections 113 and 114; and
(b) tax deducted or deductible under sections 53(5), 63(14), 76, 77, or 78.