PART IV | 23.—(1) For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 14 or 20, or of the Comptroller of which notice has been given under section 22 or 38, in the manner provided in this Act, there shall be a Valuation Review Board (referred to in this Part as the Board) consisting of a Chairman and not more than 9 other members all of whom shall be appointed by the Minister. [25/63; 24/73; 4/87; 46/96] (2) No person shall be eligible to be appointed or to remain a member of the Board who —| (a) | is a Member of Parliament; | | (b) | is an undischarged bankrupt; | | (c) | has been sentenced to imprisonment for a term exceeding 6 months and has not suffered such punishment or received a free pardon; or | | (d) | is a person found or declared under any written law to be of unsound mind. [25/63] |
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| (3) The Chairman and the other members of the Board shall hold office for such period as may be determined by the Minister and shall be eligible for reappointment on completion of that period. [25/63; 46/96] |
| (4) The Minister may appoint any person to be a temporary Chairman or member of the Board during the incapacity from illness or otherwise of the Chairman or any member, as the case may be. [25/63] |
| (5) The Minister may remove from office, without assigning any reason, all or any of the members if necessary in the interests of effective performance of the Board’s functions. [25/63] |
(6) The office of a member of the Board shall become vacant —| (a) | on the death of the member; | | (b) | if the member becomes disqualified to remain a member of the Board; | | (c) | if the member is adjudicated a bankrupt; or | | (d) | if the member resigns his office and the resignation has been accepted by the Minister. [25/63] |
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| (7) On the death, disqualification, bankruptcy, resignation or revocation of the appointment of the Chairman or any member of the Board, the Minister may appoint a new Chairman or member, as the case may be, who shall hold office for so long as the Chairman or member in whose place he is appointed would have held office. [25/63] |
| (8) Every member of the Board shall be deemed to be a public servant within the meaning of the Penal Code (Cap. 224). [25/63] |
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| Salaries, fees and allowances to members |
| 24. There shall be paid to the Chairmanand members of the Board such salaries, fees and allowances as the Minister may determine. |
| 25. The Minister may appoint a clerk or clerks to the Board and such other officers and employees of the Board as may be necessary. |
26.—(1) All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members of the Board and any act, finding or decision of any such committee shall be deemed to be the act, finding or decision of the Board.| (2) The clerk shall, from time to time, summon such members of the Board as may be nominated by the Chairman to constitute a committee of the Board for the purposes of giving effect to the provisions of this Part and it shall be the duty of such members to attend at the times and places specified in the summons. |
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27.—(1) The Chairman shall preside at all meetings of the Board.| (2) If the Chairman is absent from a meeting or any part thereof, such member as may be chosen by the members present shall preside. |
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| 28. All matters coming before the Board at any meeting shall be decided by a majority of the votes of those members present, and, in the event of an equality of votes, the Chairman shall have a casting vote. |
| 29.—(1) Any owner who desires to appeal pursuant to section 14, 20 or 22 shall lodge with the clerk to the Board, within the time allowed therefor, a written notice of appeal in duplicate in the prescribed form. [25/63; 24/73] (2) Every such notice of appeal shall state —| (a) | the grounds on which the appeal is based; | | (b) | the amendments desired; and | | (c) | whether the appellant desires to be heard in person or by an agent authorised by him in writing. [25/63] |
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| (3) A notice of appeal shall state an address to which communications may be sent. [25/63] |
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| Copy of notice to be sent to Chief Assessor, etc. |
30. On receipt of a notice of appeal, the clerk shall forthwith forward one copy thereof —| (a) | in the case of an appeal made under section 14(4), to the Chief Assessor who shall cause the property concerned to be deleted from the Valuation List; | | (b) | in the case of an appeal made under section 20(4), to the Chief Assessor who shall defer the making of the proposed amendment to the Valuation List until such time as the appeal has been decided upon by the Board; and | | (c) | in the case of an appeal made under section 22(4), to the Comptroller. [24/73] |
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| Chief Assessor or Comptroller to submit report |
| 31.—(1) On receipt of the copy of notice of appeal, the Chief Assessor or the Comptroller, as the case may be, shall, within 3 months from the date thereof, carry out such further investigations as he thinks necessary and submit to the Board a report setting out the facts of the case together with his recommendation, if any, for revision of the annual value. [24/73] | (2) The Chairman of the Board may, in his discretion, extend the time within which such report shall be submitted by the Chief Assessor or the Comptroller. [24/73] |
| (3) For the purpose of carrying out such further investigations, the Chief Assessor or the Comptroller may require the owner giving the notice of appeal to furnish such particulars in respect of the property concerned as the Chief Assessor or the Comptroller may consider necessary. [24/73] |
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| Time and place for hearing of appeals |
| 32.—(1) On receipt of the report submitted by the Chief Assessor or the Comptroller pursuant to section 31, the clerk shall, as soon as may be thereafter, appoint a time and place for the hearing of the appeal and shall give 14 days’ notice thereof both to the appellant and the Chief Assessor or the Comptroller, as the case may be. [24/73] | (2) The appellant or an agent authorised by him in writing and the Chief Assessor or his representative, or the Comptroller or his representative, as the case may be, shall attend at such times and places as may be appointed for the hearing of the appeal. [24/73] |
| (3) Where 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. |
| (4) Upon such day or days as are appointed pursuant to subsection (1), the Board shall hear such representations as may then be made and record the evidence given both by the appellant or his authorised agent and by the Chief Assessor or his representative, or the Comptroller or his representative, as the case may be, at such hearing. [24/73] |
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33.—(1) The Board, after hearing an appeal, may —| (a) | in the case of an appeal made pursuant to section 14 or 20, dismiss the appeal or direct that such amendments as it thinks proper shall be made to the Valuation List for the year in respect of which the appeal was made and for the ensuing years; and | | (b) | in the case of an appeal made pursuant to section 22, confirm, vary or rescind the Comptroller’s proposal. [24/73] |
| (2) The costs of an appeal to the Board under this Act shall be in the discretion of the Board and shall either be fixed by the Board or, on the order of the Board, be taxed by the Registrar, Deputy Registrar or an Assistant Registrar of the Supreme Court or the Subordinate Courts in accordance with the regulations made under section 67(1). [46/96] |
| (3) Where the Board awards costs against an appellant, such costs shall be added to any tax payable by the appellant and be recoverable as if it were part of the tax payable in respect of the property. [46/96] |
| (4) Where under subsection (1) the Board directs such amendments as it thinks proper to be made to the Valuation List and the tax in respect of the property concerned is less than the amount paid by the appellant to account of tax in respect of that property, the Board may order the Comptroller to pay interest at the rate of 6% per annum on the difference between the amount paid to account of tax and the tax payable in respect of that property. [24/73] |
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| Board’s decision to be final |
| 34. Except as provided in section 35, the decision of the Board shall be final. |
| 35.—(1) Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the High Court. [25/63] | (1A) An appeal under subsection (1) shall be by way of rehearing. [25/63] |
| (2) The Chief Assessor or the Comptroller, as the case may be, may, within 21 days of the date of the decision of the Board, appeal to the High Court from the decision of the Board upon any question of law or of mixed law and fact. [25/63; 24/73] |
| (3) Until such appeal has been determined by the High Court, the tax in respect of the property concerned shall be payable and continue to be payable and recoverable in the manner provided in this Act. [25/63] |
| (4) Such appeal shall be brought in the manner provided by the Rules of Court. |
(5) The High Court, after hearing an appeal, may —| (a) | dismiss the appeal or direct that such amendments as it thinks proper shall be made to the Valuation List; and | | (b) | confirm, vary or rescind any order made by the Board. [24/73] |
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| (6) Any amendment directed by the High Court to be made to the Valuation List shall be authenticated in the manner provided by section 15(5) or 20(6), as the case may be, and notice of the amendments shall forthwith be published in the Gazette. [25/63; 6/82] |
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