On 23/05/2013,
you requested for the version in force on 23/05/2013
incorporating all amendments published on or before 23/05/2013.
The closest version currently available is that of 14/06/2012.
5.
—(1) SMRT Trains Ltd shall furnish to the Chief Assessor by 1st July of each year during the period referred to in paragraph 3, a statement certified by a person qualified for registration as a public accountant under the Accountants Act (Cap. 2) and showing for the preceding year the gross receipts from the operation of the Circle Line.
(2) The Chief Assessor may at any time serve on SMRT Trains Ltd a notice requiring it to furnish within 21 days from the date of the notice the total receipts from any trade or business referred to in paragraph (b) of the definition of “gross receipts” in paragraph 2.
(3) Where SMRT Trains Ltd fails, without reasonable excuse, to comply with sub-paragraph (1) or (2), SMRT Trains Ltd shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000.