ORDER 98
INCOME TAX ACT
1.
—(1) In this Order, “Act” means the Income Tax Act (Chapter 134), and any reference to a section shall be construed as a reference to a section in the Act.
[S 32/2010 wef 09/02/2010]
(2) Expressions used in this Order which are used in the Act have the same meanings in this Order as in the Act.
[S 32/2010 wef 09/02/2010]
(3) Subject to rule 3(1), an application to which this Order applies must be made —
(a)
where an action is pending, by summons in the action; and
(b)
in any other case, by originating summons.
[S 32/2010 wef 09/02/2010]
2.
—(1) An application for an order under section 105J must be supported by an affidavit and may be made ex parte.
[S 32/2010 wef 09/02/2010]
(2) The affidavit must —
(a)
state the grounds on which the application is made;
(b)
exhibit the request made under section 105D to which the application relates; and
(c)
state the applicant’s belief that the request sets out all the information prescribed in the Eighth Schedule to the Act and that the conditions specified in section 105J(3) are fulfilled.
[S 32/2010 wef 09/02/2010]
(3) If the Court decides under section 105J(6) that the proceedings for the application should be conducted in the presence of a person referred to in section 105J(6)(a) or (b), it must adjourn the proceedings for a period not exceeding 7 days and require the applicant to serve the summons and supporting affidavit on that person.
[S 32/2010 wef 09/02/2010]
(4) The supporting affidavit to be served under paragraph (3) shall exclude the request referred to in paragraph (2)(b).
[S 32/2010 wef 09/02/2010]
3.
—(1) An application under section 105J(4) for the discharge or variation of an order under section 105J must be made by summons and supported by an affidavit.
[S 32/2010 wef 09/02/2010]
(2) The application and supporting affidavit must be filed and served on the following persons at least 7 clear days before the date fixed for the hearing of the application:
(a)
the Comptroller; and
(b)
any person entitled to make the application under section 105J(4) other than the applicant himself.
[S 32/2010 wef 09/02/2010]
(3) The application shall be heard by a Judge in Chambers.
[S 32/2010 wef 09/02/2010]
4.
—(1) An application for leave of the High Court under section 105J(9) or (10) must be supported by an affidavit.
[S 32/2010 wef 09/02/2010]
(2) The application and supporting affidavit must be filed and served on the following persons at least 7 clear days before the date fixed for the hearing of the application:
(a)
the Comptroller; and
(b)
each of the parties referred to in section 105J(6) unless he is the applicant.
[S 32/2010 wef 09/02/2010]
(3) The application shall be heard by a Judge in Chambers.
[S 32/2010 wef 09/02/2010]
(4) Order 60, Rule 4 shall not apply in relation to proceedings under section 105J.
[S 32/2010 wef 09/02/2010]