Singapore legislation
Clause 14
Clause 14
Power of Commissioner to assess duty due
(1)
Where —
a promoter of any private lottery has failed to furnish any books of accounts, returns, records or documents under section 12, or keep any books of accounts, records or documents and afford facilities necessary to verify such books of accounts; or
it appears to the Commissioner that such books of accounts, returns, records or documents are incomplete or incorrect,the Commissioner may to the best of his judgment assess the amount of duty due from that promoter and notify the promoter (in writing) of it.
(2)
In any case, where, in the opinion of the Commissioner, any form of fraud or wilful default has been committed by or on behalf of the promoter in connection with or in relation to duty, the Commissioner may, to the best of his judgment, assess the amount of duty due from that promoter and notify the promoter (in writing) of it for the purpose of making good any loss of duty or payment or refund of duty attributable to the fraud or wilful default.
(3)
The Commissioner may, at any time within 5 years after the submission of the book of accounts, return, record or document, make all such alterations or additions to the assessment of duty made under this section as he thinks necessary to ensure the correctness thereof and notify the promoter of the private lottery accordingly.
(4)
Where the promoter of the private lottery assessed to pay duty by the Commissioner under subsection (1) or (2) is aggrieved by such assessment, he may apply to the Commissioner, by notice of objection in writing, to review and revise the assessment made upon him.
(5)
An application made under subsection (4) shall state precisely the grounds of his objections to the assessment and shall be made within 14 days from the date of the notice from the Commissioner.
(6)
The Commissioner shall examine the notice of objection and may cancel, vary or confirm the assessment.
(7)
Where the objector is aggrieved by the Commissioner’s decision on his application for review and revision of the assessment, he may, within 30 days after being notified of that decision, appeal against such decision to the Minister for Finance whose decision shall be final.