Property Tax Act
(Chapter 254, Section 68)
Property Tax (Collection and Recovery) Regulations
Rg 1
G.N. No. S 153/1961

(25th March 1992)
[1st January 1961]
1.  These Regulations may be cited as the Property Tax (Collection and Recovery) Regulations.
Notice of demand
2.  Every notice of demand under section 37(1) of the Act shall be in such form as the Comptroller may direct.
3.  On payment of the sum due as shown in the notice of demand, the person paying the sum shall be furnished with a receipt in such form as the Comptroller may direct.
Warrant of attachment
4.  Every warrant of attachment under section 39(1) of the Act shall be in such form as the Comptroller may direct.
Copy to be affixed to premises
5.  The officer to whom the warrant of attachment is addressed shall affix a copy thereof to a conspicuous part of the premises in which the seizure is effected.
Seizure and inventory
6.  The attachment of movable property shall be executed by actual seizure, and an inventory shall forthwith be taken of the property by the attaching officer, who shall be responsible for the safe custody thereof. The attaching officer may employ one or more persons as he may consider necessary to prevent the property from being unlawfully removed.
Attachment of crops
7.  The attachment of crops shall be effected by notice prohibiting the person in possession from removing or dealing with the crops. The notice shall be in such form as the Comptroller may direct, and shall be posted up on the land in which the crops are growing and a copy thereof at a police station or other public place in the vicinity.
Time limit after seizure for payment or cause to be shown
8.  The attaching officer shall immediately after seizure serve a notice on the person from whom the property was seized or if this is not practicable, affix a notice on the property, to the effect that if the amount due is not paid within 10 days, or cause shown why the property should not be sold, the property will be sold by public auction.
Sale by auction
9.  On the expiration of 10 days, if no good cause to the contrary has been shown, and the arrears and costs are still unpaid, the property may be sold by public auction:
Provided that when the property seized is of a perishable nature, or when the expense of keeping it in custody is likely to exceed its value, it may be sold forthwith.
Costs of attachment
10.  The expense of the maintenance of live-stock and the custody of movable property, while under attachment, shall be costs of the attachment.
Property not to be sold to public officers
11.  No officer in the service of the Government nor any person having any duty to perform in connection with any sale under the Act shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in any property sold at the sale.
Adjournment of sale
12.  A sale under the Act may be adjourned to a specified day and hour if the Comptroller sees good reason for the adjournment. Every such sale shall be stopped if, before the lot is knocked down, the arrears and costs, including the costs of sale, are tendered to the officer conducting the sale.
Record of case under section 39 of Act
13.—(1)  Where it becomes necessary to take proceedings in respect of premises under section 39(1)(b) of the Act, the Comptroller shall record in his office a statement of the case, giving the reasons for the process adopted and the area and boundaries of the premises and the nature of the interest sold therein, with a plan of the premises.
Provided that where the premises comprise the whole of a Government survey lot, reference may be made to the lot and it shall not be necessary to give the boundaries or a plan of the premises.
(2)  A copy of the statement referred to in paragraph (1), authenticated by the signature of the Comptroller, shall, on application, be given to the purchaser.
Notice of sale, form and particulars of property
14.—(1)  Every notice of sale under section 39 (1) (b) of the Act shall be in such form as the Comptroller may direct. The notice of sale shall state the name of the owner of the property, if known, and shall contain a description of the property and shall be served personally on the person named therein or, if that is impracticable, shall be posted up on the premises to be sold:
Provided that where the property comprises the whole of a Government survey lot, reference may be made to the lot and it shall not be necessary further to describe the property.
(2)  A copy of the notice of sale referred to in paragraph (1) shall also be posted up at some conspicuous public place in the vicinity, and shall be published in the Gazette.
Movable property and crops
15.  In the case of movable property and crops, the price of each lot shall be paid for at the time of sale, or as soon thereafter as the officer holding the sale directs, and in default of payment, the property shall be put up for sale again. On payment of the purchase-money, the officer conducting the sale shall give a receipt for the sale.
Deposit of 10% to be paid by purchaser
16.  On every sale of immovable property under the Act, the person declared to be the purchaser shall pay, immediately after the declaration, a deposit of 10% on the amount of his purchase-money to the officer conducting the sale, and in default of the deposit, the property shall forthwith be put up for sale again.
[S 77/94]
Balance of purchase-money
17.  The balance of the purchase-money shall be paid by the purchaser within 3 months from the date of payment of the deposit by him.
[S 77/94 wef 04/03/1994]
Forfeiture of deposit
18.  In default of payment within the period mentioned in regulation 17, the deposit shall be forfeited to the Comptroller and the property shall be resold, and the defaulting purchaser shall forfeit all claim to the property, or to any part of the sum for which it is subsequently sold.
Advertisement of sale
19.  The Comptroller may, if he considers it desirable, advertise in such manner as he thinks fit, any sale held under these Regulations, and any expenses incurred in doing so shall be costs of the sale.
Boundaries to be demarcated
20.  When land is sold, the boundaries shall first be made clear by demarcation:
Provided that where the premises comprise the whole of a Government survey lot, it shall not be necessary to demarcate the boundaries.
Conveyance on receipt of purchase-money
21.  On payment of the purchase-money, the purchaser shall receive from the Comptroller a conveyance of the land or interest in land, as the case may be, sold to him, and he shall forthwith be put in possession of the purchased property, the aid of the police being afforded if necessary.
Additional sums to be deducted
22.  The sum to be deducted from the proceeds of the sale, besides the arrears originally due to the Comptroller, shall be —
(a)any further arrears that may have accrued up to the day of sale;
(b)the costs incurred by the process, sale and conveyance;
(c)interest on the arrears at the rate of 6% per annum as provided under section 41(1) of the Act;
[S 606/2010 wef 25/10/2010]
(d)fees as provided under the Fees (Property Tax) Order;
[O 35.]
(e)where it is necessary to place a watchman or watchmen in charge of the property attached, the cost incurred in hiring the watchman or watchmen; and
[Subst. by S 77/94 wef 04/03/1994]
(f)any other proper charge.