Singapore legislation

Clause 15

of Goods and Services Tax (Amendment) Bill

Clause 15

Amendment of section 83B

Section 83B of the principal Act is amended —

(a)

by deleting the word “All” in subsection (1) and substituting the words “Subject to section 83J, all”;

(b)

by inserting, immediately after the words “convicted of the offence” in subsection (3), the words “; and in the absence of such proof, the court may order the release of the goods to a person determined by the court”; and

(c)

by deleting subsection (4) and substituting the following subsections:“(4) The court may, in an order for the forfeiture of goods under this section or by a subsequent order, further provide for the disposal of the goods in any manner as the court thinks fit.(5) If an order is made under this section in a case in which an appeal lies, the order must not, except where the goods are perishable, be carried out until the period allowed for the appeal has lapsed or the appeal has been dealt with.”.

Read in full context — Goods and Services Tax (Amendment) Bill →