(8) Section 147 shall apply in relation to late payment of the entry levy as it applies to the casino tax, and the reference to casino tax in that section shall be read as a reference to the entry levy.
(9) In this Part, “permanent resident of Singapore” means a person who is granted an entry permit under section 10(1) of the Immigration Act (Cap. 133) or a re-entry permit under section 11 of that Act, which allows him to remain in Singapore indefinitely without restriction.
Supplementary provisions relating to entry levy
117.—(1) The entry levy payable under section 116(1) shall be levied, paid and collected by such method as may be prescribed.
(2) The Chief Executive may require a casino operator to lodge with the Authority such security as the Chief Executive may consider appropriate for the payment of entry levies.
(3) Entry levies shall be recoverable from a casino operator as a civil debt due to the Government.
(4) It shall be lawful for the Chief Executive, if it is proved to his satisfaction that any money has been overpaid as entry levy under this Act, to direct the refund of the money so overpaid, such refund to be paid from entry levies collected under section 116(1).
(5) No refund under subsection (4) shall be allowed unless a claim in respect thereof is made within 6 months of the overpayment.
(6) Where for any reason the entry levy payable under section 116(1) has not been paid, or has been short paid, or the whole or any part of the entry levy, after having been paid, has, owing to any cause, been erroneously refunded, the person liable to pay such levy, or the person to whom the refund has been erroneously made, as the case may be, shall pay the entry levy not paid or short paid, or the amount erroneously refunded to him, on demand being made by the Chief Executive, within 6 months of the date of the non-payment, or short payment, or erroneous refund, as the case may be, without prejudice to any other remedy for the recovery of the amount unpaid or erroneously refunded.
(7) For the purposes of this section and section 116, every casino operator shall be liable for every act, omission, neglect or default of any agent or employee employed by him and acting within the scope of his employment, as fully and effectually as if the act, omission, neglect or default were done or committed by the casino operator.
