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Entertainments Duty (Amendment) Bill

Bill No. 41/1966

Read the first time on 26th October 1966.

An Act to amend the Entertainments Duty Ordinance (Chapter 161 of the Revised Edition).

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 Entertainments Duty (Amendment) Act, 1966, and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

Repeal and re-enactment of section 4

2. Section 4 of the Entertainments Duty Ordinance is hereby repealed and the following substituted therefor: —

“Duties

4.—(1) There shall be charged, levied and paid to the Comptroller upon every payment for admission to any entertainment a duty (hereinafter in this Ordinance referred to as “entertainments duty”) at such rate or rates as may be prescribed by the Minister by order published in the Gazette.

(2) The Minister may impose different rates in respect of different classes of entertainments.

(3) The Comptroller may in his discretion accept in respect of any entertainment a lump sum by way of composition for and in lieu of entertainments duty in any case where by reason of the smallness of the sum likely to be payable, or difficulty in computing such sum, he deems it expedient to do so.

(4) The Comptroller shall pay all moneys collected under the provisions of this Ordinance into the Consolidated Fund.

(5) Without prejudice to any other remedy, any entertainments duty payable under this Ordinance may be sued for and recovered in a court of competent jurisdiction by the Comptroller in his official name as a debt due to the Government.

(6) Any order made by the Minister under subsection (1) of this section, shall be presented to Parliament as soon as may be after publication.”.

Repeal and re-enactment of section 12

3. Section 12 of the Entertainments Duty Ordinance is repealed and the following substituted therefor: —

“Power of Minister to exempt

12. The Minister may, in his discretion, and subject to such conditions as he may deem fit to impose —

(a)	exempt, by order, any class of entertainment from the payment of entertainments duty; or
(b)	exempt, in any particular case, any person from the payment of the whole or any part of the entertainments duty which may be payable by such person.”.