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← Property Tax Act 1960

Property Tax Act 1960 s 68A

s 68A Notice to attend court

68A.—(1) Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act that is punishable by a fine or by an imprisonment term not exceeding 12 months or both, the Comptroller may, in lieu of applying to a court for a summons, serve on that person a written notice, containing such information as may be prescribed by regulations made under section 72, requiring that person to attend at the court described, at the time and on the date specified in the notice. (2) The Comptroller must, if so required by a court, produce a copy of the notice to the court. (3) The notice may be served on the person alleged to have committed the offence in the manner provided in section 68, as if it were a summons issued by a court. (4) On a person appearing before a court pursuant to such notice, the court is to proceed as though the person were produced before the court under section 153 of the Criminal Procedure Code 2010. (5) If a person on whom such notice has been served fails to appear before a court in accordance with the notice, the court may, if satisfied that the notice was duly served —(a) issue a warrant for the arrest of the person, unless that person has before that date been permitted to compound the offence; or (b) proceed with the matter in the absence of the person pursuant to section 156 of the Criminal Procedure Code 2010, and a reference in that section to a summons or notice to attend court is to a written notice served under this section. (6) Upon a person arrested pursuant to a warrant issued under subsection (5)(a) being produced before a court, the court is to proceed as though the person were produced under section 153 of the Criminal Procedure Code 2010. (7) The Comptroller may, at any time before the date specified in the notice, cancel the notice.[Act 30 of 2023 wef 01/01/2024]

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Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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