Clause 12

If any tax payable in respect of any vehicle remains unpaid after one month commencing from the date of expiry of the licence last in force for the vehicle, the Registrar may issue a warrant in the prescribed form directing the officer named therein to seize the vehicle and recover the tax due from the proceeds of the sale of the vehicle.(2) The person to whom any warrant is addressed may break open in the daytime any house or building for the purpose of the seizure of the vehicle in pursuance of such warrant.(3) Such fees as are prescribed by the Minister shall be payable by way of costs in the case of the issue of a warrant for the recovery of any tax under this section.Limitation on the bringing of proceedings for recovery of overpayment of tax13B. No proceedings shall be brought for enforcing any repayment of tax to which a person may be entitled in respect of any overpayment of tax made on a vehicle licence taken out by him, unless the proceedings are brought before the expiration of the twelve months beginning with the end of the period in respect of which the licence was taken out.Power to compound13C. The Registrar may, in his discretion, compound any offence under this Part or the rules made thereunder by collecting from the person reasonably suspected of having committed the offence a sum of money not exceeding fifty dollars and in the case of an offence under section 7F of this Act a sum not exceeding two hundred dollars.Exemptions and application to vehicles belonging to the Government13D.—

The Minister may in special cases and for a particular occasion exempt any vehicle or type of vehicle from the operation of all or any of the provisions of this Part or from the taxes or fees payable thereunder or may reduce such taxes or fees.(2) This Part shall apply to vehicles belonging to the Government but nothing in this Part shall be construed as requiring any taxes or fees to be payable under this Part in respect of such vehicles.Rules for the purposes of Part I13E. The Minister may make rules for any purpose for which rules may be made under this Part and for prescribing anything which may be prescribed under this Part, and otherwise for the purpose of carrying this Part into effect, and in particular, but without prejudice to the generality of the foregoing provisions, may make rules —

to regulate the registration and licensing of vehicles, to prescribe the forms of application for and the contents of vehicle licences, and to provide special facilities for the licensing of motor vehicles brought into Singapore from places outside Singapore;

to provide for the issue of registration books in respect of the registration of any vehicle and for the surrender, transfer and production and the inspection by the prescribed persons of any book so issued; and for the issue of new registration books and new vehicle licences in the place of any such books or licences which may be lost or destroyed and for a fee to be paid on the issue of a new registration book or vehicle licence;

to prescribe the size, shape and character of the identification marks or the signs to be fixed on any vehicle and the manner in which those marks or signs are to be displayed and rendered easily distinguishable whether by night or by day;

to require any person to whom any vehicle is sold or disposed of to furnish the prescribed particulars in the prescribed manner;

to prescribe the form of, and the particulars to be included in, the register with respect to motor vehicles for which a general licence has been taken out by a manufacturer or dealer and the identification marks to be carried by any such motor vehicle and to define the purposes for which the holder of a general licence may use a motor vehicle under such general licence;

to extend any provisions as to registration and provisions incidental to any such provisions to any vehicles in respect of which taxes chargeable under this Part are not payable and to provide for the identification of any such vehicles;

to provide for information contained in any records maintained by the Registrar with respect to the marking, registration or keeping of vehicles to be made public or to be made available, either without payment or on payment of the prescribed fee, to such persons as may be determined by or under the rules;

with respect to the form and particulars to be included in a notice under paragraph (b) of subsection (2) of section 7H of this Act, the manner of giving such a notice and the time at which it is to be treated as being given;

for securing that notice under paragraph (b) of subsection (2) of section 7H of this Act is not given in respect of a period of less than thirty days or more than twelve months;

as to the mode of calculating the period in respect of which notice under paragraph (b) of subsection (2) of section 7H of this Act is to be treated as given;

with respect to the mode of proving the giving of the said notice;

for deeming the said notice to have been given in relation to a vehicle in respect of any period or at any time if in the circumstances of any particular case the Minister considers it reasonable to do so;

to make provision with respect to the furnishing of information and production of certificates of insurance or security and with respect to the registration and identification of such vehicles (including vehicles belonging to the Government);

to prescribe the particulars to be marked on vehicles and trailers; and

to prescribe such fees and costs as are payable for the recovery of any tax payable under this Act.”.