Singapore legislation

Section 54

of Property Tax Act 1960

Section 54

Disputed expenses to be determined by Magistrate’s Court

Amended by40/2019

(1)

The amount of expenses payable under section 53 is, in case of dispute, to be summarily ascertained and determined by a Magistrate’s Court.

(2)

If the amount of such expenses is not paid by the party liable to pay them within 7 days after demand, the default may be reported to a Magistrate’s Court and the amount recovered in the same way as if it were a fine imposed by a Magistrate’s Court.

(3)

An appeal lies to the General Division of the High Court from any decision of a Magistrate’s Court under this section, and the provisions of the Criminal Procedure Code 2010 apply, with the necessary modifications, to all such appeals.

Amended by40/2019
Section 54 — Property Tax Act 1960 | laws.sg