Singapore legislation
Section 148
Section 148
Recovery of tax and penalty
(1)
Casino tax and any penalty due and payable under this Part is recoverable as a debt due to the Government and the Comptroller may, in the Comptroller’s own name, sue for such tax and penalty by way of a specially endorsed writ of summons.
(2)
The Comptroller is entitled to all costs allowed by law against a casino operator liable in any proceedings under subsection (1).
(3)
The Comptroller may appear personally or by counsel in any suit instituted under subsection (1).
(4)
In any proceedings referred to in subsection (1), the production of a certificate signed by the Comptroller stating the amount of any casino tax due by a casino operator is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.