Singapore legislation

Section 32

Enforcement of duty to make returns

(1)

If any person, having made default in complying with —

(a)

any provision of this Act or of any other law which requires the lodging or filing in any manner with the Registrar of any return, account or other document or the giving of notice to him of any matter; or

(b)

any request of the Registrar to amend or complete and resubmit any document or to submit a fresh document,fails to make good the default within 14 days after the service on the person of a notice requiring it to be done, a District Court or Magistrate’s Court may, on application by the Registrar, make an order directing that person, or if that person is a corporation any officer thereof, to make good the default within such time as is specified in the order.

(2)

Any such order may provide that all the costs of and incidental to the application shall be borne by that person or by any officer of the corporation responsible for the default if that person is a corporation.

(3)

Nothing in this section shall limit the operation of any other provision of this Act or any written law imposing penalties on that person including an officer of a corporation if that person is a corporation in respect of any such default referred to in this section. [27

Read in full context — Business Registration Act →