Singapore legislation
Section 25
Section 25
Recovery of moneys due to Board
(1)
If the amount of any tax under this Act or the amount of any moneys which is due from any person for —
the supply of water by the Board to any premises owned or occupied by the person;
work done or materials provided in connection with the work; or
the supply or hire by the Board of any water fitting, apparatus, appliance, accessory or appurtenance thereof,is not paid within the time allowed for such payment to be made, a notice may be issued requiring the defaulter to pay the same, together with a fee of such amount as may be prescribed for the cost of issuing the notice, within 7 days from the date of the notice.
(2)
If the amount and fee are not paid within the period of 7 days, a warrant may be issued by the Board to any employee of the Board named in the warrant, directing him or her to levy the same and the costs of recovery by seizure and sale of the movable property of the defaulter.
(3)
The person to whom any such warrant is addressed may break open in the daytime any house or building for the purpose of seizing property pursuant to the warrant.
(4)
Such fees as may be prescribed are payable by way of costs in the case of the issue of a warrant for the recovery of any debts under this section.
(5)
The person to whom any such warrant is addressed must make an inventory of the property seized under the warrant and must at the same time give written notice to the person in possession of the property at the time of seizure that the property will be sold.
(6)
The property seized by virtue of any such warrant is to be sold by public auction by the person to whom the warrant is addressed or by some other person appointed by the Board at any time after the end of 7 days from the date of the seizure, unless in the meantime the amount of the debt and the costs mentioned in the warrant have been paid.
(7)
The surplus (if any) accruing from the sale, after deducting the amount of the debt and the costs, must be paid to the owner of the property so sold.
(8)
Any surplus remaining unclaimed for a period of 12 months from the date of the sale must be paid to the credit of the Board’s fund and no person thereafter is entitled to demand and receive it.