Singapore Tourism (Cess Collection) Act 1972

  Table of Contents

  Long Title

1 Short title

2 Interpretation

2A Application of Act

3 Delegation of functions

4 Cess to be paid into Fund

5 Cess payable

6 Tourism event establishment liable to pay cess

7 (Repealed)

8 Power to enter premises, etc.

9 Keeping of records and giving of receipts

10 Duty to inform

11 Recovery of cess

12 Recovery of cess on basis of Board’s estimate

13 Penalty

14 Suit for cess and penalty by Board

15 Refund or return of cess or penalty overpaid or erroneously paid

16 Payment of underpaid cess or penalty, etc.

17 Incorrect return

18 Evasion of cess

19 Obstructing officer of Board

20 Power to exempt and remit

21 (Repealed)

22 Proceedings conducted by officer of Board

23 Consent of Public Prosecutor

24 Priority of case in bankruptcy

25 Offence by body corporate

26 Regulations