Singapore legislation

Section 45

of Property Tax Act 1960

Section 45

Application to court

Amended by40/2019

(1)

If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, the person may apply to the General Division of the High Court or, when the arrears do not exceed $1,000, to a District Court for an order to stay the proceedings.

Amended by40/2019

(2)

The court, after hearing the Comptroller and making such further inquiry as is necessary, is to make such order as it thinks fit.