payment to the owner is subject to the prior interest of the Value Added Tax Service which has precedence over other interests. (7) Where property seized in the execution of the distress warrant is under a mortgage, bill of sale, charged by way of security for debt, or is I any way encumbered, the interests of the Value Added Tax Service has precedence over all the other interests. Recovery in respect of a person under liquidation 10. Where tax, penalty or interest is due under this Act from a person who is subject to liquidation or bankruptcy proceedings, the liquidator, receiver, or other person responsible for winding up the affairs of the debtor shall not distribute the assets until full payment has been made of the tax, penalty or interest due under this Act. Records, related maters, offences and penalties 11. Sections 29 and 30 and Parts IX, ad XII of the Value Added Tax Act 1998, (Act546) apply to the management of the tax with the modifications that are necessary. Objections and appeals 12. Sections 54 and 55 and PART X of the Value Added Tax Act 1998, (Act 546) apply in matters of objections and appeals related to the tax. Evidence in proceedings 13. (1) A certificate issued by the Commissioner that (a) a tax return requires by this Act has not been submitted or has not been return required by this Act has not submitted on the specified date, or (b) tax shown as due in any tax return or assessment made under this Act has not been paid, Is sufficient evidence in civil or criminal proceedings of that fact unless the contrary is proved. (2) A photocopy of a document furnished to the Commissioner or an officer of the VAT Service or the National Communications Authority under the requirements of this Act and certified by the Commissioner, is admissible as evidence in civil or criminal proceedings to the same extent as the original. (3) A statement or other information contained in a document produced by a computer is admissible as evidence in civil or criminal proceedings if it is certified as correct by the Commissioner unless the contrary is proved. Directive and powers of the Minister and the Commissioner 14. (1) The Minister may policy directives that the Minister considers necessary to the Commissioner for the effective implementation of this Act. (2) Subject to the provisions of this Act, the Commissioner may in writing give administrative directives that the Commissioner considers necessary for the implementation of the provisions of this Act. (3) The Commissioner may request any person in writing to provide security that the Commissioner considers adequate for the protection of revenue.