Singapore legislation
Section 21
Section 21
Summary application to General Division of High Court in certain revenue matters
(1)
Subject to and in accordance with Rules of Court, the Government may apply in a summary manner to the General Division of the High Court for the payment of any duty, penalty or other sum payable under the written law, or for the delivery of any accounts required to be delivered, or the furnishing of any information required to be furnished, by any written law.
(2)
Rules of Court made for the purposes of this section may provide that judgment may be given upon an affidavit by a duly authorised officer when the facts are not in dispute upon a written application to the court by such officer.
(3)
For the purposes of this section, “duly authorised officer” means an officer of any Government department whose duty it is to administer or enforce the written law in respect of which such application as is referred to in subsection (2) is made and who is duly authorised by the head of such department for the purpose.