Singapore legislation

Clause 73

of Goods And Services Tax Bill

Clause 73

Jurisdiction of District and Magistrate’s Courts

A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and notwithstanding anything to the contrary in the Criminal Procedure Code [Cap. 68], shall have power to impose the full penalty or punishment in respect of any offence under this Act.

Clause 73 — Goods And Services Tax Bill | laws.sg