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Rubber Estates Assessment (Repeal) Bill

Bill No. 40/1975

Read the first time on 29th July 1975.

An Act to repeal the Rubber Estates Assessment Act (Chapter 145 of the Revised Edition) and the Rubber Estates (Surcharge on Assessment) Act (Chapter 146 of the Revised Edition) and for matters connected therewith.

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: —

Short title and commencement

1. This Act may be cited as the Rubber Estates Assessment (Repeal) Act, 1975 and shall come into operation on the 1st day of January 1976.

Interpretation

2. In this Act, unless the context otherwise requires —

“Chief Assessor” means the Chief Assessor appointed under section 3 of the Property Tax Act (Cap. 144);

“Comptroller” means the Comptroller of Property Tax appointed under section 3 of the Property Tax Act and includes a Deputy Comptroller or an Assistant Comptroller;

“owner” means the person for the time being receiving the rent of the land, whether on his own account or as agent or trustee for any other person or as receiver, or who would receive the same if the premises were let to a tenant;

“rubber estate” means all land on which rubber trees are growing;

“Valuation List” means the list defined in subsection (1) of section 9 of the Property Tax Act (Cap. 144).

Repeal

3. The Rubber Estates Assessment Act (Cap. 145) and the Rubber Estates (Surcharge on Assessment) Act (Cap. 146) (hereinafter in this Act referred to as “the repealed enactments”) are hereby repealed.

Chief Assessor to amend Valuation List

4. The Chief Assessor shall as soon as practicable take steps to amend the Valuation List to include the rubber estates which were subject to the repealed enactments.

Saving provision

5. The repeal of the repealed enactments shall not —

(a)	affect any liability incurred under the enactments so repealed;
(b)	affect any legal proceeding or remedy in respect of any such liability as aforesaid.

Transitional provision

6.—(1) Notwithstanding the repeal of the repealed enactments the owners of rubber estates shall continue to pay to the Comptroller such taxes as are levied under the repealed enactments as if they have not been repealed until such time as and when the rubber estates have been included in the Valuation List authenticated by the Chief Assessor under the Property Tax Act and any sums paid to the Comptroller as aforesaid shall be payment to account of property tax for the corresponding periods under the Property Tax Act.

(2) Any sum payable to the Comptroller under subsection (1) shall be deemed to be property tax under the Property Tax Act and may be recovered in the manner prescribed under Part V of that Act.

(3) As soon as possible after each rubber estate has been included in the Valuation List authenticated by the Chief Assessor under the Property Tax Act, the Comptroller shall make the necessary adjustments in the accounts in respect of such rubber estate and compute the amount of property tax yet to be paid for the period from the 1st day of January 1976 up to the date of adjustment, or the amount to be refunded to the owner in respect of the said period and such amounts shall be paid by the owner or refunded by the Comptroller, as the case may be.

(4) Until such time as a rubber estate is included in the Valuation List, the owner of such estate shall comply with the provisions of the repealed enactments as if they have not been repealed.