39. Reimbursement, how recoverable
Feedback & supportLast amended by an amending law of 1973.
Whenever any person has become liable to reimburse the Government any moneys under section 38(11) or (12) or section 40(9), (12) or (13), they shall for that purpose be recoverable by the Director-General in the same manner as a tax is recoverable by the Comptroller under the Property Tax Act [Cap. 254], on the premises in connection with which a plan has been submitted, in the case of section 38(11), or on the respective holdings referred to in section 38(12) or section 40(9), (12) or (13), of such amount in each case as is sufficient to reimburse the Government together with interest at the rate not exceeding 6% per annum in such period not exceeding 10 years as the Government may in each case determine.
premises
“premises” includes messuages, houses, buildings, lands, tenements, easements and hereditaments of any tenure, whether open or enclosed, whether built on or not, whether public or private, and whether maintained or not under statutory authority;
At any time before the expiration of the period which in any particular case has been fixed by the Government, the owner of any premises may redeem the sum or tax recoverable in respect thereof by paying to the Government the full amount or full apportioned amount in which the Government is entitled to be reimbursed with interest thereon at the rate thereby provided to the date of payment or such of the amount as has not been already levied in respect of it.[54** Section 53 in the 1970 Edition was deleted by Act 59/73.
owner
“owner” means the person for the time being receiving the rent of the premises in connection with which the word is used whether on his own account or as agent or trustee for any other person or as receiver or who would receive the rent if the premises were let to a tenant and shall for the purposes of section 40 include a mortgagee not in possession and includes the person whose name is entered in the Valuation List authenticated under section 15 of the Property Tax Act;