No. S 242
Town Councils Act
(Chapter 329A)
Town Council of Bishan-toa Payoh (Conservancy and Service Charges) By-laws 1997
In exercise of the powers conferred by section 24(1) of the Town Councils Act, the Town Council for the Town of Bishan-Toa Payoh hereby makes the following By-laws:
Citation and commencement
1.  These By-laws may be cited as the Town Council of Bishan-Toa Payoh (Conservancy and Service Charges) By-laws 1997 and shall come into operation on 1st June 1997.
Definitions
2.  In these By-laws, unless the context otherwise requires —
“Bishan-Thomson Estate” means the area of the Town of Bishan-Toa Payoh which is bounded by Ang Mo Kio Avenue 1, Upper Thomson Road, Braddell Road and the Central Expressway (including Lakeview Estate);
“Board” means the Housing and Development Board;
“Toa Payoh Estate” means the area of the Town of Bishan-Toa Payoh which is bounded by Braddell Road, the Central Expressway, Thomson Road and Jalan Toa Payoh.
Conservancy and service charges
3.  Every owner or tenant of every flat in any residential or commercial property and every tenant of every stall in any market or food centre of the Board within Bishan-Thomson Estate and Toa Payoh Estate shall pay to the Town Council of the Town of Bishan-Toa Payoh on the first day of each month the appropriate conservancy and service charges set out in Parts I and II, respectively, of the Schedule.
Goods and services tax
4.—(1)  The conservancy and service charges specified in items 1 to 9 in Parts I and II of the Schedule are inclusive of the goods and services tax chargeable under the Goods and Services Tax Act (Cap. 117A) on the services in respect of which such conservancy and service charges are payable.
(2)  The conservancy and service charges specified in items 10 to 13 in Parts I and II of the Schedule are not inclusive of the goods and services tax chargeable under the Goods and Services Tax Act on the services in respect of which such conservancy and service charges are payable, and the owner or tenant shall bear and pay to the Town Council the goods and services tax charged on the supply of such services in addition to the appropriate conservancy and service charges.