Singapore legislation

Clause 14

of Goods and Services Tax (Amendment) Bill

Clause 14

Amendment of section 83A

Section 83A of the principal Act is amended —

(a)

by deleting subsection (1) and substituting the following subsection:“(1) Without affecting section 21(8) and except where any written law relating to customs or excise duties on imported goods under section 26 applies, any specially authorised officer may seize, or prohibit the disposal of or dealing in, any goods (including the receptable or package in which the goods are found) —

(a)

which are suspected to have been used or intended to be used to commit an offence under this Act; or

(b)

which are suspected to constitute evidence of an offence under this Act or which may aid in any investigation or prosecution in connection with such offence.”;

(b)

by deleting the words “authorised person” in subsection (2) and substituting the words “specially authorised officer”; and

(c)

by inserting, immediately after subsection (6), the following subsections:“(7) If a specially authorised officer seizes any goods in the exercise of any power under subsection (1), the specially authorised officer must make a report of the seizure to a District Judge or Magistrate at the earlier of the following times:

(a)

when the specially authorised officer considers that the goods are not relevant for the purposes of any investigation, inquiry, trial or other proceeding under this Act;

(b)

one year after the date of seizure of the goods.(8) Subsection (7) does not apply if, by the earlier time mentioned in that subsection —

(a)

the goods have been dealt with under subsection (3) or (4);

(b)

the goods have been released under subsection (5); or

(c)

the goods have been forfeited or released under section 83B.(9) Subject to subsection (10) and to any provisions on forfeiture, confiscation, destruction or delivery in any other written law under which goods may be seized, the District Judge or Magistrate must, upon receiving a report mentioned in subsection (7), make such order as the District Judge or Magistrate thinks fit for —

(a)

the disposal of the goods;

(b)

the delivery of the goods to the person entitled to possession of the goods; or

(c)

if the person in paragraph (b) cannot be ascertained, the custody and production of the goods.(10) The District Judge or Magistrate must not make an order under subsection (9) if —

(a)

there is any pending court proceeding under any written law in relation to the goods; or

(b)

the District Judge or Magistrate is satisfied that the goods are relevant for the purposes of any investigation, inquiry, trial or other proceeding under any written law.”.