REFERENCE TO AN APPEALS BOARD AND PROCEDURE THEREON
—(1) For the purpose of hearing appeals in respect of any award made by the Collector under this Act, there shall be constituted one or more Appeals Boards consisting of a Commissioner of Appeals or a Deputy Commissioner of Appeals, either sitting alone or with two assessors in the manner provided by section 26.
(2) The Commissioner and the Deputy Commissioner shall be appointed by the President, and no person shall be eligible to be appointed or to remain a Commissioner or Deputy Commissioner who —
is a Member of Parliament;
is an undischarged bankrupt;
has been sentenced to imprisonment for a term exceeding 6 months and has not received a free pardon; or
is mentally disordered and incapable of managing himself or his affairs.
(3) The Commissioner and the Deputy Commissioner shall hold office for a period of two years from the date of their appointments and shall be eligible for reappointment.
(4) The Commissioner and the Deputy Commissioner shall be deemed to be public servants within the meaning of the Penal Code [Cap. 224], and shall enjoy the same judicial immunity as is enjoyed by a Judge of the Supreme Court.
(5) The President may at any time revoke the appointments of the Commissioner and the Deputy Commissioner.
20. There shall be paid to the Commissioner and the Deputy Commissioner such salaries, fees and allowances as the President may determine.
21. The Minister may appoint a Registrar of the Board (referred to in this Part as the Registrar) and such other officers and employees of the Board as may be necessary.
—(1) The Minister may make regulations —
prescribing the manner in which appeals shall be made to the Board;
prescribing the procedure to be adopted by the Board in hearing appeals and the records to be kept by the Board;
prescribing the places where and the times at which appeals shall be heard by the Board;
prescribing the fees to be paid in respect of any appeal under this Part; and
generally for the better carrying out of the provisions of this Part and in particular providing for matters stated or required by this Part.
(2) All regulations made under this section shall be published in the Gazette and shall be presented to Parliament as soon as possible after publication.
—(1) Any person interested, who is aggrieved by an award made under section 10, may appeal to the Board by —
lodging with the Registrar, within 14 days of the date of the receipt of the award of the Collector, a written notice of appeal in duplicate;
depositing or authorising the Collector to deposit with the Accountant-General within 14 days of the date of the receipt of the award a sum equivalent to one-third the amount of the award or $5,000, whichever is the less, unless a written waiver from the Collector has been obtained; and
lodging with the Registrar, within 14 days of the date on which the grounds of award of the Collector have been served upon the appellant, a petition of appeal in duplicate containing a statement of the grounds of appeal.
(2) On receipt of a notice of appeal, the Registrar shall forthwith forward one copy thereof to the Collector. The Collector shall thereupon lodge with the Registrar his grounds of award and a copy of those grounds shall be served by the Registrar upon the appellant by delivering or tendering the copy to him or sending it to him by registered post.
(3) The Board may, in its discretion and on such terms as it may see fit, permit any person to proceed with an appeal notwithstanding that the notice of appeal or petition of appeal was not lodged, or the deposit with the Accountant-General, if not waived by the Collector, was not made or authorised, within the time limited therefor by this section, if it is shown to the satisfaction of the Board that the person was prevented from lodging the notice or petition, or from making or authorising such deposit, in due time owing to absence from Singapore, sickness or other reasonable cause and that there has been no unreasonable delay on the part of that person.
(4) Save with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of his appeal rely on any grounds of appeal other than the grounds stated in his petition of appeal.
24. An appeal shall, subject to section 23(3), be deemed to have been withdrawn if —
the deposit required under section 23(1)(b) is not deposited or authorised to be deposited, within the time specified, with the Accountant-General; or
the petition of appeal is not lodged within the time prescribed by section 23(1)(c).
—(1) On receipt of a petition of appeal, the Registrar shall forthwith forward one copy thereof to the Collector and shall, as soon as possible thereafter, fix a time and place for the hearing of the appeal and shall give 14 days’ notice thereof both to the appellant and to the Collector.
(2) The appellant and the Collector shall attend, either in person or by an advocate and solicitor, at such times and places as may be fixed for the hearing of the appeal:
Provided that if it is proved to the satisfaction of the Board that, owing to absence from Singapore, sickness or other reasonable cause, any person is prevented from so attending, the Board may postpone the hearing of the appeal for such reasonable time as it thinks necessary.
(3) The onus of proving that the award is inadequate shall be on the appellant.
(4) The Board shall have the following powers:
to summon to attend at the hearing of an appeal any person who it may consider is able to give evidence respecting the appeal, to examine that person as a witness either on oath or otherwise and to require that person to produce such books, papers or documents as the Board may think necessary for the purposes of the appeal;
to allow any person so attending any reasonable expenses necessarily incurred by him in so attending; such expenses shall form part of the costs of the appeal and, pending and subject to any order by the Board as to such costs, shall be paid by the appellant or the Collector, as the Board may direct;
all the powers of the High Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt; and
to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law for the time being in force relating to the admissibility of evidence.
(5) Every person examined as a witness by or before the Board, whether on oath or otherwise, shall be legally bound to state the truth and to produce such books, papers or documents as the Board may require.
—(1) For the purpose of determining appeals in respect of any award made by the Collector under this Act, in any case where the appeal is against an award of —
$250,000 or more, the Board shall consist of the Commissioner or the Deputy Commissioner sitting with two persons selected by the Commissioner or the Deputy Commissioner, as the case may be, from the panel appointed under subsection (2);
less than $250,000, the Board shall consist of the Commissioner or the Deputy Commissioner sitting alone or, if he thinks fit, with two persons selected by the Commissioner or the Deputy Commissioner, as the case may be, from the panel appointed under subsection (2).
(2) For the purpose of enabling the Board to be constituted under subsection (1), there shall be a panel of assessors (referred to in this Act as the panel), the members of which shall be appointed by the Minister. The panel shall consist of such number of persons as the Minister may think fit, and the name of every person appointed to the panel shall be published in the Gazette.
(3) No person shall be eligible to be appointed or to remain a member of the panel who —
is an undischarged bankrupt;
has been sentenced to imprisonment for a term exceeding 6 months and has not received a free pardon; or
is mentally disordered and incapable of managing himself or his affair.
(4) A person appointed to the panel shall, save where his appointment is revoked by the Minister under subsection (6), be a member of the panel, unless he resigns during the period of the appointment, for a period of two years or for such shorter period as the Minister may in any case determine, but shall be eligible for reappointment.
(5) Where a person ceases to be a member of the panel the Minister shall, as soon as is reasonably practicable, take steps to fill the vacancy, but the existence of any vacancy in the panel shall not invalidate the acts of the Board.
(6) The Minister may at any time revoke the appointment of a member of the panel.
(7) There shall be paid to the members of the panel such salaries, fees and allowances as the Minister may determine.
—(1) Where the Board is constituted otherwise than by the Commissioner alone, the Commissioner shall not be bound by the advice or opinion of the other members of the Board.
(2) A decision of the Board shall be signed by the Commissioner and shall be delivered by him or by the Registrar on the direction of the Commissioner.
(3) The Board may, after hearing an appeal confirm, reduce, increase or annul the award or make such order thereon as to it may seem fit.
—(1) Every member of the panel, when and so long as he is serving on the Board, shall be deemed to be a public servant within the meaning of the Penal Code [Cap. 224] and shall enjoy the same judicial immunity as is enjoyed by a Judge of the Supreme Court.
(2) All proceedings in appeals to the Board under this Act shall be deemed to be judicial proceedings within the meaning of the Penal Code.
—(1) Subject to this section, the decision of the Board shall be final.
(2) In any case in which the award, as determined by the Board (excluding the amount of any costs awarded) exceeds $5,000, the appellant or the Collector may appeal to the Court of Appeal from the decision of the Board upon any question of law.
(3) The procedure governing such appeals to the Court of Appeal and costs relating to such appeals shall be the same as for appeals to the Court of Appeal from decisions of the High Court.
(4) The Court of Appeal shall hear and determine any such appeal and may confirm, reduce, increase or annul the award determined by the Board and make such further or other order on the appeal, whether as to costs or otherwise, as to the Court may seem fit.
(5) There shall be no further right of appeal from decisions of the Court of Appeal under this section.
—(1) The Board may at any time and in regard to any appeal, with or without proceeding to the determination of the appeal, state a case on a question of law for the opinion of the Court of Appeal.
(2) A stated case shall —
set out —
the facts and any finding of fact by the Board;
the decision, if any, of the Board; and
the question for the opinion of the Court of Appeal; and
be signed by the Commissioner.
(3) The Registrar shall transmit the case, when it is set out and signed in accordance with subsection (2), to the Court of Appeal, and shall forward a copy thereof to the appellant and to the Collector.
(4) The Court of Appeal may cause a stated case to be sent back for amendment and thereupon the case shall be amended accordingly.
(5) In considering any stated case, the Court of Appeal shall afford opportunity for argument thereon to be put forward by or on behalf of the appellant and the Collector.
(6) The Court of Appeal shall hear and determine any question of law arising on a stated case and may, in accordance with its decision thereon, confirm, reduce, increase or annul any award determined by the Board in the appeal, or may remit the case to the Board with the opinion of the Court of Appeal thereon. Where a case is so remitted by the Court of Appeal, the Board shall be bound by the opinion of the Court of Appeal and shall give effect thereto by its decision in the appeal or, as the case may be, by revising any previous decision made by it in the appeal to the extent, if any, to which its previous decision does not accord with the opinion of the Court of Appeal.
31. Except as expressly provided in this Act, where —
no valid notice of appeal has been lodged within the time limited by this Act against an award;
an appeal has been deemed to have been withdrawn under section 24; or
an award has been determined on appeal,
the award as made or agreed under this Act or determined on appeal, as the case may be, shall be final and conclusive for the purposes of this Act.
—(1) Where the amount awarded by the Board does not exceed the sum awarded by the Collector, or where an appeal is withdrawn without any agreement being made by the parties thereto as to costs, the costs of an appeal to the Board in either case shall be paid by the appellant.
(2) Subject to subsections (3) and (4), where the amount awarded by the Board exceeds the sum awarded by the Collector, the costs shall be paid by the Collector.
(3) Where the Board is of the opinion that the claim of the appellant was so excessive or that he was so negligent in putting his case before the Collector that some deduction from his costs should be made or that he should pay part of the Collector’s costs, the Board may make such order as to costs, as it may think fit.
(4) If the claim of the appellant exceeds the amount awarded by 20% or more, he shall not be entitled to his costs.
(5) Any costs directed by the Board or by this section to be paid shall, unless the Board otherwise directs, be taxable in the High Court.
(6) The costs, if any, payable by the appellant or the Collector may be recovered as if they were costs in a suit in the High Court and as if the award of the Board were the decree therein.
—(1) In determining the amount of compensation to be awarded for land acquired under this Act, the Board shall take into consideration the following matters and no others:
where the date of acquisition of the land is on or after 12th February 2007, the market value of the acquired land —
any increase in the value of any other land of the person interested likely to accrue from the use to which the land acquired will be put;
the damage, if any, sustained by the person interested at the time of the Collector’s taking possession of the land by reason of severing that land from his other land;
the damage, if any, sustained by the person interested at the time of the Collector’s taking possession of the land by reason of the acquisition injuriously affecting his other property, whether movable or immovable, in any other manner;
if, in consequence of the acquisition, he is compelled to change his residence or place of business, the reasonable expenses, if any, incidental to that change; and
if, in consequence of the acquisition, any reissue of title is necessary, the fees or costs relating to survey, issue and registration of title, stamp duty and such other costs or fees which may reasonably be incurred.
(2) [Deleted by Act 19/2007 wef 07/05/2007]
(3) [Deleted by Act 19/2007 wef 07/05/2007]
(4) [Deleted by Act 19/2007 wef 07/05/2007]
(5) For the purposes of subsection (1)(a) —
[Deleted by Act 19/2007 wef 07/05/2007]
if the value of the land is increased by reason of the use thereof or of any premises thereon in a manner which could be restrained by any court or is contrary to law or is detrimental to the health of the occupiers of the premises or to public health, the amount of that increase shall not be taken into account;
[Deleted by Act 19/2007 wef 07/05/2007]
if any land in respect of which a value has been stated by or with the knowledge or consent of the owner thereof in any affidavit, return or other document required to be made or delivered to any public officer under the provisions of any written law and accepted by him at that value for the purposes of assessing the tax or duty payable thereon where the statement was made within two years of the date of the notification under section 5(1) in respect of the land, the market value of the acquired land at the date of the statement shall be deemed not to exceed the value therein contained;
the market value of the acquired land shall be deemed not to exceed the price which a bona fide purchaser might reasonably be willing to pay, after taking into account the zoning and density requirements and any other restrictions imposed by or under the Planning Act (Cap. 232) as at the date of acquisition and any restrictive covenants in the title of the acquired land, and no account shall be taken of any potential value of the land for any other use more intensive than that permitted by or under the Planning Act as at the date of acquisition.
34. In determining the amount of compensation to be awarded for land acquired under this Act, the Board shall not take into consideration —
the degree of urgency which has led to the acquisition;
any disinclination of the person interested to part with the land acquired;
any damage sustained by the person interested which, if caused by a private person, would not be a good cause of action;
any damage which is likely to be caused to the land acquired after the date of the publication of the notification under section 5 by or in consequence of the use to which it will be put;
any increase to the value of the land acquired likely to accrue from the use to which it will be put when acquired;
any outlay on additions or improvements to the land acquired, which was incurred after the date of the publication of the notification under section 5, unless the additions or improvements were necessary for the maintenance of any building in a proper state of repair, and were carried out with the approval of the Commissioner of Lands;
oral or documentary evidence of any conveyance, assignment, transfer or other disposition affecting the acquired land, unless the instrument has been duly stamped and registered in the Registry of Land Titles and Deeds and filed with the Chief Assessor of Property Tax 6 months prior to the date of the publication of the notification under section 5; or
evidence of sales of comparable properties, unless the Board is satisfied that the sales are made bona fide and not for speculative purposes and the onus of proving that the transactions are made bona fide and not for speculative purposes shall lie with the appellant.
—(1) Where the applicant has made a claim to compensation pursuant to any notice under section 8, the amount awarded to him shall not exceed the amount so claimed or be less than the amount awarded by the Collector under section 10.
(2) Where the applicant has refused to make such a claim or has omitted without sufficient reason, to be allowed by the Board, to make such a claim, the amount awarded by the Board may be less than and shall in no case exceed the amount awarded by the Collector.
(3) Where the applicant has omitted for a sufficient reason, to be allowed by the Board, to make such a claim, the amount awarded to him by the Board may be less than or may exceed the amount awarded by the Collector.
36. If the sum which in the opinion of the Board the Collector ought to have awarded as compensation is in excess of the sum which the Collector did award as compensation, the Board may direct that the Collector shall pay interest on the excess at the rate of 6% per annum from the date on which he took possession of the land to the date of payment of the excess to the court or to the person interested.