Singapore legislation

Regulation 13

of Property Tax (Collection and Recovery) Regulations

Regulation 13

Record of case under section 39 of Act

Subregulation 1

Where it becomes necessary to take proceedings in respect of premises under section 39(1)(b) of the Act, the Comptroller shall record in his office a statement of the case, giving the reasons for the process adopted and the area and boundaries of the premises and the nature of the interest sold therein, with a plan of the premises:Provided that where the premises comprise the whole of a Government survey lot, reference may be made to the lot and it shall not be necessary to give the boundaries or a plan of the premises.

Subregulation 2

A copy of the statement referred to in paragraph (1), authenticated by the signature of the Comptroller, shall, on application, be given to the purchaser.