Singapore legislation

Clause 45

of Income Tax (Amendment) Bill

Clause 45

Repeal and re-enactment of section 98

Section 98 of the principal Act is repealed and the following section substituted therefor:“Penalty for obstructing Comptroller or officers98.—

(1)

Any person who obstructs or hinders the Comptroller or any officer in the discharge of his duties or the exercise of his powers under this Act shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.(2) The Comptroller may compound an offence under subsection (1).”.