Estate Duty Act 1929 · 2020 Revised Edition · Part 6 · Collection of Estate Duty
38. Recovery of estate duty
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Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of this Act shall be a debt due to the Government and may be recovered under the Government Proceedings Act 1956.
Where any proceeding is instituted for the recovery of estate duty, interest thereon or penalty in respect of any property, the General Division of the High Court may appoint a receiver of the property and the rents and profits and may order a sale of the property.
property
“property” includes movable and immovable property of any kind situate or being in Singapore and the proceeds of sale thereof respectively, and any money or investment for the time being representing the proceeds of sale; and, in the case of a deceased person who was at the time of his death domiciled in Singapore, includes movable property wherever it may be;