Administration of Act
s 31
31. It is the function of the IRAS to administer this Act and the Regulations.
Gambling Duties Act 2022 PART 5 — ADMINISTRATION
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Commissioner of Gambling Duties, etc.
s 32
32.—(1) The Minister must appoint from among officers of the IRAS the Commissioner of Gambling Duties, who is responsible for the administration of this Act and the Regulations, subject to the general or special directions of the IRAS. (2) In addition, the Minister may appoint from among officers of the IRAS any number of Deputy Commissioners of Gambling Duties and Assistant Commissioners of Gambling Duties that the Minister thinks fit to assist the Commissioner of Gambling Duties. (3) A Deputy Commissioner of Gambling Duties and an Assistant Commissioner of Gambling Duties have all the powers and may perform all the duties of the Commissioner of Gambling Duties. (4) Any reference in this Act or the Regulations to the Commissioner of Gambling Duties includes a reference to a Deputy Commissioner of Gambling Duties or an Assistant Commissioner of Gambling Duties, unless the context otherwise requires. (5) An appointment made by the Minister under this section may be revoked by the Minister at any time.
Enforcement officials
s 33
33.—(1) The IRAS may, in relation to any provision of this Act or the Regulations, appoint —(a) any of its employees; (b) any public officer; or (c) any employee of a body established by or under any public Act to perform a public function, but not a Town Council established under section 4 of the Town Councils Act 1988, to be an enforcement official for the purposes of that provision, either generally or for any particular case. (2) The Commissioner may delegate the exercise of all or any of the powers conferred or duties imposed upon the Commissioner by any provision of this Act or the Regulations, to any enforcement official, subject to any conditions or limitations that the IRAS may specify; and any reference in that provision of this Act or the Regulations to the Commissioner includes a reference to such an enforcement official. (3) However, nothing in subsection (2) authorises delegating the power of delegation conferred by that subsection.
Offences for obstruction, etc.
s 34
34. A person who knowingly obstructs or prevents, or attempts to obstruct or prevent the Commissioner or an enforcement official in the discharge of his or her powers or duties under this Act or the Regulations shall be guilty of an offence and shall be liable on conviction —(a) where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both; or (b) where the person is not an individual — to a fine not exceeding $10,000.
Protection from personal liability
s 35
35. No liability shall lie personally against the Commissioner or enforcement official or any other person acting under the direction of the Commissioner or an enforcement official for doing, or omitting to do any act, in —(a) the exercise or purported exercise of any power under this Act or the Regulations; or (b) the performance or purported performance of any function under this Act or the Regulations, if the act is done or omitted to be done with reasonable care and in good faith.
Service of documents
s 36
36.—(1) A document that is permitted or required by this Act or the Regulations to be given to or served on a person may be given or served as described in this section. (2) A document permitted or required by this Act or the Regulations to be given to or served on an individual may be given or served —(a) by giving it to the individual personally; (b) by sending it by post to the address specified by the individual for the service of documents or, if no address is so specified, the individual’s residential address or business address; (c) by leaving it at the individual’s residential address with an adult apparently resident there, or at the individual’s business address with an adult apparently employed there; (d) by affixing a copy of the document in a conspicuous place at the individual’s residential address or business address; (e) by sending it by fax to the fax number last known to the person giving or serving the document as the fax number for the service of documents on the individual; or (f) by sending it by email to the individual’s last email address. (3) A document permitted or required by this Act or the Regulations to be given to or served on a partnership (other than a limited liability partnership) may be given or served —(a) by giving it to any partner, secretary or other similar officer of the partnership; (b) by leaving it at, or by sending it by post to, the partnership’s business address; (c) by sending it by fax to the fax number used at the partnership’s business address; or (d) by sending it by email to the partnership’s last email address. (4) A document permitted or required by this Act or the Regulations to be given to or served on a body corporate (including a limited liability partnership) or an unincorporated association may be given or served —(a) by giving it to the secretary or other similar officer of the body corporate or unincorporated association, or the limited liability partnership’s manager; (b) by leaving it at, or by sending it by post to, the registered office or principal office in Singapore of the body corporate or unincorporated association; (c) by sending it by fax to the fax number used at the registered office or principal office in Singapore of the body corporate or unincorporated association; or (d) by sending it by email to the last email address of the body corporate or unincorporated association. (5) In addition, a document (other than a summons) permitted or required by this Act or the Regulations to be given to or served on an individual, a partnership, a body corporate or an unincorporated association may be given or served —(a) by giving an electronic notice to the individual, partnership, body corporate or unincorporated association (called in this section an addressee) by the addressee’s chosen means of notification, stating that the document is available and how the addressee may use the addressee’s chosen means of access to access the document’s contents; or (b) by any other method authorised by this Act or the Regulations for the service of documents of that kind if the addressee consents (expressly or impliedly) to service of a document of that kind in that way. (6) The giving or serving of a document takes effect —(a) if the document is sent by fax and a notification of successful transmission is received, on the day of transmission; (b) if the document is sent by email, at the time that the email becomes capable of being retrieved by the person to whom it is sent; and (c) if the document is sent by post, 2 days after the day the document was posted (even if it is returned undelivered). (7) However, the giving or serving of any document under this Act or the Regulations on a person by email or by an electronic notice at the person’s chosen means of notification, may be effected only with the person’s prior consent (express or implied) to service in that way. (8) This section does not apply to documents to be served in proceedings in court. (9) In this section —“business address” means —(a) in the case of an individual, the individual’s usual or last known place of business in Singapore; or (b) in the case of a partnership (other than a limited liability partnership), the partnership’s principal or last known place of business in Singapore; “chosen means of access”, for an addressee to or on whom is or is to be given or served a document permitted or required by this Act or the Regulations, means an electronic means the addressee agrees with the person giving or serving the document as the means by which the addressee may access that document’s contents; “chosen means of notification”, for an addressee to or on whom is or is to be given or served a document permitted or required by this Act or the Regulations, means an electronic means that the addressee nominates to the person giving or serving the document as the means by which the addressee may be notified that such a document has been given to or served on the addressee; “document” includes a notice or an order permitted or required by this Act or the Regulations to be given; “last email address” means the last email address given by the addressee concerned to the person giving or serving the document as the email address for the service of documents under this Act or the Regulations; “residential address” means an individual’s usual or last known place of residence in Singapore.
Composition of offences
s 37
37.—(1) The Commissioner may compound any offence under this Act or the Regulations that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following:(a) one half of the amount of the maximum fine that is prescribed for the offence; (b) $5,000. (2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence. (3) All sums collected under this section must be paid into the Consolidated Fund.
Offences by corporations
s 38
38.—(1) Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that —(a) an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and (b) the officer, employee or agent had that state of mind, is evidence that the corporation had that state of mind. (2) Where a corporation commits an offence under this Act or the Regulations, a person —(a) who is —(i) an officer of the corporation; or (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and (b) who —(i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of that same offence as is the corporation, and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear. (4) To avoid doubt, this section does not affect the application of —(a) Chapters 5 and 5A of the Penal Code 1871; or (b) any written law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act or the Regulations, and applies whether or not the corporation is convicted of the offence. (6) In this section —“corporation” includes a limited liability partnership; “reasonable steps”, in relation to the commission of an offence, includes, but is not limited to, such action (if any) of the following kinds as is reasonable in all the circumstances:(a) action towards —(i) assessing the corporation’s compliance with the provision creating the offence; and (ii) ensuring that the corporation arranged regular professional assessments of its compliance with the provision; (b) action towards ensuring that the corporation’s employees, agents and contractors are provided with information, training, instruction and supervision appropriate to them to enable them to comply with the provision creating the offence so far as the provision is relevant to them; (c) action towards ensuring that —(i) the equipment and other resources; and (ii) the structures, work systems and other processes, relevant to compliance with the provision creating the offence are appropriate in all the circumstances; (d) action towards creating and maintaining a corporate culture that does not direct, encourage, tolerate or lead to non‑compliance with the provision creating the offence; “state of mind” of a person includes —(a) the knowledge, intention, opinion, belief or purpose of the person; and (b) the person’s reasons for the intention, opinion, belief or purpose.
Offences by unincorporated associations or partnerships
s 39
39.—(1) Where, in a proceeding for an offence under this Act or the Regulations, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that —(a) an employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of his or her actual or apparent authority; and (b) the employee or agent had that state of mind, is evidence that the unincorporated association or partnership had that state of mind. (2) Where an unincorporated association or a partnership commits an offence under this Act or the Regulations, a person —(a) who is —(i) an officer of the unincorporated association or a member of its governing body; (ii) a partner in the partnership; or (iii) an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of the unincorporated association or partnership (as the case may be) in relation to the commission of the offence; and (b) who —(i) consented or connived, or conspired with others, to effect the commission of the offence; (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or (iii) knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence, shall be guilty of the same offence as is the unincorporated association or partnership (as the case may be), and shall be liable on conviction to be punished accordingly. (3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear. (4) To avoid doubt, this section does not affect the application of —(a) Chapters 5 and 5A of the Penal Code 1871; or (b) any written law or practice regarding the admissibility of evidence. (5) To avoid doubt, subsection (2) also does not affect the liability of an unincorporated association or a partnership for an offence under this Act or the Regulations, and applies whether or not the unincorporated association or partnership is convicted of the offence. (6) In this section, “reasonable steps” and “state of mind” have the meanings given by section 38.
Jurisdiction of courts
s 40
40. Despite the Criminal Procedure Code 2010, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act or the Regulations and has power to impose the full punishment for any such offence.
Protection of informers
s 41
41.—(1) Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after the date of commencement of this section is obliged or permitted —(a) to disclose the identity of an informer who has given any information (whether the information is given before, on or after that date) with respect to an offence under this Act; or (b) to answer any question if the answer to the question would lead, or would tend to lead, to the discovery of the identity of the informer. (2) If any document which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the discovery of the informer’s identity, the court must cause the entry to be concealed from view or to be obliterated so far only as may be necessary to protect the informer from discovery. (3) If —(a) in any proceedings for an offence under any written law, the court, after full enquiry into the case, believes that the informer wilfully made a material statement which the informer knew or believed to be false or did not believe to be true; or (b) in any other proceedings, the court is of the opinion that justice cannot be fully done between the parties to the proceedings without the discovery of the informer, the court may permit enquiry and require full disclosure concerning the informer.
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