Singapore legislation

Clause 66

of Goods And Services Tax Bill

Clause 66

Comptroller, etc., may direct prosecution

(1)

Subject to section 67, 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 or any regulations made thereunder 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.

Clause 66 — Goods And Services Tax Bill | laws.sg