Singapore legislation

Section 68

of Goods and Services Tax Act 1993

Section 68

Comptroller, etc., may direct prosecution

(1)

Subject to section 69, the Comptroller or such other officer as may be authorised by the Comptroller in that behalf may direct any prosecution for any offence under this Act and may authorise the incurring of such expense as may be necessary to the prosecution.

(2)

Any officer employed in the administration of this Act may conduct such prosecution on behalf of the Comptroller.

Read in full context — Goods and Services Tax Act 1993 →