Clause 79

Where the Comptroller is of the opinion that any person is about or likely to leave Singapore without paying all tax assessed on or due from him under this Act, the Comptroller may issue a certificate containing particulars of such tax and a direction to the Controller of Immigration that such person be prevented from leaving Singapore without paying the tax or furnishing security to the satisfaction of the Comptroller for payment thereof.

Subject to the provisions of any order issued or made under any written law for the time being in force relating to banishment or immigration, the Controller of Immigration shall pursuant to the direction take, or cause to be taken by any immigration officer, such measures as may be necessary to prevent the person named in the direction from leaving Singapore until payment of the tax has been made or secured, including the use of such force as may be necessary and, if appropriate, the detention of any passport, certificate of identity or other travel document and any exit permit or other document authorising such person to leave Singapore.

At the time of issue of the certificate under subsection (1), the Comptroller shall issue to the person named in the certificate a notification thereof by personal service or registered post; but any proceedings under this section shall not be invalidated on the ground that the notification had not been received.

Payment of the tax to a customs or immigration officer or production of a certificate signed by the Comptroller stating that the tax has been paid or secured, shall be sufficient authority for allowing such person to leave Singapore.

Any person who, knowing that a direction has been issued under subsection (1) for the prevention of his departure from Singapore, voluntarily leaves or attempts to leave Singapore without paying all tax assessed on or due from him under this Act or furnishing security to the satisfaction of the Comptroller for payment thereof shall be guilty of an offence and may be arrested, without warrant, by any immigration officer.

No civil or criminal proceedings shall be instituted or maintained against the Government, the Controller of Immigration or any customs or immigration officer, in respect of anything lawfully done under this section.