Singapore legislation
Clause 18
Clause 18
Refund of overpaid duty
(1)
If it is proved to the satisfaction of the Commissioner that the promoter of any private lottery has paid duty in excess of the amount payable, he shall be entitled to have the amount so paid in excess refunded.
(2)
Every claim for repayment under this section shall be made within 5 years after the payment of the duty claimed to be paid in excess.