Casino Control Act 2006 · 2020 Revised Edition · Part 9 · Casino Tax
148. Recovery of tax and penalty
Feedback & supportLast amended by an amending law of 2021. 2 amendments in all.
Casino tax and any penalty due and payable under this Part is recoverable as a debt due to the Government and the Comptroller may, in the Comptroller’s own name, sue for such tax and penalty by way of a specially endorsed originating claim.
casino
“casino” means any premises, or part of premises, within a designated site where persons may participate in casino gambling approved by the Authority;
The Comptroller is entitled to all costs allowed by law against a casino operator liable in any proceedings under subsection (1).
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947 and includes, for all purposes of this Act except the exercise of the powers conferred on the Comptroller by sections 146A(2) and 152, a Deputy Comptroller or an Assistant Comptroller appointed under section 3(1) of the Income Tax Act 1947;
The Comptroller may appear personally or by counsel in any suit instituted under subsection (1).
In any proceedings referred to in subsection (1), the production of a certificate signed by the Comptroller stating the amount of any casino tax due by a casino operator is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.
casino operator
“casino operator” means a person who is the holder of a casino licence;