Town Councils Act
(Chapter 329A, Section 24(1))
Town Council of Jalan Besar (Conservancy and Service Charges) By-laws
By 71
REVISED EDITION 1998
(15th June 1998)
[1st October 1997]
Citation
1.  These By-laws may be cited as the Town Council of Jalan Besar (Conservancy and Service Charges) By-laws.
Conservancy and service charges
2.  Every owner or tenant of every flat in any residential or commercial property and every owner or tenant of every stall in any market or food centre of the Board within the Town of Jalan Besar shall pay to the Town Council on the first day of each month the appropriate conservancy and service charges set out in the Schedule.
Application of By-laws to any area of former Town of City Centre
2A.  With effect from 1st April 2002, these By-laws shall apply to any area of the former Town of City Centre which is now comprised in the Town of Jalan Besar by virtue of the Town Councils (Declaration of Towns) Order 2001 (G.N. No. S 563/2001).
[S 114/2002 wef 01/04/2002]
Goods and services tax
3.—(1)  The conservancy and service charges specified in items 1 to 6 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 7 to 13 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.
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