7. Duty on lotteries
Feedback & supportThere shall be charged a duty of 30% —
on the total amount raised by the promoter of any private lottery as shown in the account required to be made and as finally approved by the Commissioner under section 6; and
on the total amount accruing from the operation of any fruit machine, such amount to be deemed to be the amount derived by adding 37½% to the amount remaining in the cash box of such machine at the time of each clearance:Provided that for the purpose of calculating the duty to be charged, the Commissioner may in his discretion allow such remission as he may consider fit to be made from the amount remaining in the cash box at the time of each clearance, on his being satisfied that no payment has been made to any player otherwise than from that machine.
Such duty shall be payable in the case of a single lottery within 14 days after the date on which the winners of prizes are determined, or in the case of a series or a number of lotteries promoted or conducted during a calendar month, within 14 days after the last day of that calendar month.
lottery
“lottery” means any game, method, scheme or device whereby money or money’s worth is distributed or allotted in any manner depending upon or to be determined by chance or lot, whether the same is held, drawn, exercised or managed either in whole or in part within or outside Singapore;
It shall not be necessary to make any demand for the payment of duty under this Act.
All amounts of duty collected under this Act shall be paid into the Consolidated Fund.
The Commissioner may, if he is satisfied that any money has been overpaid as duty under this Act, certify the amount to be refunded and shall cause payment to be made forthwith:Provided that no such refund shall be allowed unless a claim in respect thereof is made within 6 months after the overpayment was made.
Commissioner
“Commissioner” means the Commissioner of Estate Duties appointed under the Estate Duty Act, and includes a Deputy Commissioner of Estate Duties appointed under that Act;
Where, for any reason, any part of the duty which ought to have been paid under this Act has been underpaid or the whole or any part of such duty, after having been paid, has been erroneously refunded, the person liable to pay the duty or the person to whom the refund was erroneously made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, within 15 days of his receiving a demand therefor from the Commissioner, without prejudice to any other remedy for the recovery of the amount due.