In force2020 Revised Edition

Contents

Private Lotteries Act 2011 · 2020 Revised Edition · Part 4 · Duties, Offences and Penalties

17. Revision and claim for overpaid duty

If the promoter of any private lottery has, for any period —

(a)

made an error in the book of accounts, return, record or document submitted to the Commissioner for that period; or

(b)

paid duty in excess of the amount payable for that period,the promoter may, by written notice, request a revision by the Commissioner of the book of accounts, return, record or document and the refund of any duty overpaid, within a period of 5 years after the date the book of accounts, return, record or document was submitted.

Terms defined in s 2

book
Defined · s 2
“book” includes any record, register, document or other record of information, and any account or accounting record, however compiled, recorded or stored, whether in written or printed form or on microfilm or in electronic form or otherwise;
Open s 2
Commissioner
Defined · s 2
“Commissioner” means the Commissioner of Betting Duties appointed under section 5, and includes a Deputy Commissioner of Betting Duties and an Assistant Commissioner of Betting Duties appointed under that section;
Open s 2
document
Defined · s 2
“document” includes, in addition to a document in writing —(a)any map, plan, graph or drawing;(b)any photograph;(c)any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;(d)any disc, tape, soundtrack, or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom;(e)any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and(f)any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;
Open s 2
private lottery
Defined · s 2
“private lottery” means a lottery in which tickets or chances are offered for sale only to members of a society which is established for purposes not connected with gaming, wagering or lotteries and such number of guests of each member as the Minister for Home Affairs may prescribe by regulations;
Open s 2
promoter
Defined · s 2
“promoter”, in the case of a lottery promoted by a society, means the individual who, or the secretary (or similar official) of the society who, promotes the lottery, and in the case of a lottery promoted, held, drawn or managed outside Singapore, the principal official of the local or affiliated branch or section of the society;
Open s 2

Report

Read on from s 18

Part 5

Miscellaneous

Read on from Part 5