Singapore legislation
Clause 23
Clause 23
New sections 59A and 59B
The principal Act is hereby amended by inserting immediately after section 59 thereof the following new sections: —“Power to compound offences59A.—
The Comptroller may compound any offence under this Act by accepting from the person reasonably suspected of having committed the offence a sum of money not exceeding five thousand dollars:Provided that the Comptroller before making any offer of composition shall take into consideration the nature of the offence and the circumstances under which the offence was committed.(2) On payment of such sum of money no further proceedings shall be taken against such person in respect of such offence.(3) All sums received for the composition of offences under this section shall be paid into the Consolidated Fund.Tax remission59B. The Minister may, in his discretion, remit wholly or in part, the tax payable by any person —
on the ground of poverty; or
if he is satisfied that it is just and equitable to do so.”.