Singapore legislation

Clause 10

of Income Tax (Amendent) Bill

Clause 10

Amendment of section 90

Subsection (1) of section 90 of the Ordinance is hereby deleted and the following substituted therefor: —“(1) Notwithstanding the provisions of any other written law, tax and any penalty imposed under this Ordinance and any sum due to the Government under the provisions of sections 44 and 45 of this Ordinance, may be sued for by way of a specially indorsed writ of summons. The Comptroller may, in his own name, sue for any such tax, penalty or other sum due and shall be entitled to all costs allowed by law against the person liable thereto.”.