Valuation Review Board (Appeals Procedure) (Amendment) Regulations 2004

Status:

Published in Subsidiary Legislation Supplement
on 31 Dec 2004

No. S 811

Property Tax Act

(Chapter 254)

Valuation Review Board (Appeals Procedure) (Amendment) Regulations 2004

In exercise of the powers conferred by section 67 of the Property Tax Act, the Minister for Finance hereby makes the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Valuation Review Board (Appeals Procedure) (Amendment) Regulations 2004 and shall come into operation on 31st December 2004.

Deletion and substitution of regulation 6

2. Regulation 6 of the Valuation Review Board (Appeals Procedure) Regulations (Rg 2) (referred to in these Regulations as the principal Regulations) is deleted and the following regulation substituted therefor:

“Meetings of Board

6. The Board shall meet for the purpose of hearing an appeal at such places and times as the Chairman or the Deputy Chairman who is or will be presiding at the hearing of the appeal may determine.”.

Amendment of regulation 8

3. Regulation 8 (4) of the principal Regulations is amended by deleting sub-paragraph (a) and substituting the following sub-paragraph:

“(a)	the fee required for the issue of a writ of subpoena specified in Appendix B to the Rules of Court; and”.

Amendment of regulation 11

4. Regulation 11 of the principal Regulations is amended by deleting the words “the Chairman or the member of the Board who presided at the hearing of the appeal” and substituting the words “the Chairman, the Deputy Chairman or such other member of the Board who presided at the hearing of the appeal, as the case may be”.

Amendment of regulation 14

5. Regulation 14 of the principal Regulations is amended by deleting paragraph (2) and substituting the following paragraph:

“(2) A decision of the Board may —

(a)	be conveyed to the parties concerned by the clerk by rendering a written copy of the decision to them duly signed by all the members of the Board who heard the appeal (including the Chairman or the Deputy Chairman, as the case may be, who presided at the hearing of the appeal); or
(b)	at the discretion of the Board, be delivered orally before the parties by the Chairman or the Deputy Chairman, as the case may be, who presided at the hearing of the appeal, or in the absence of the Chairman or the Deputy Chairman, by any member of the Board who heard the appeal,

and it shall not be necessary for all the members of the Board who heard the appeal to reassemble merely for the purpose of delivering a decision.”.

[G.N. Nos. S 22/95; S568/2001; S 209/2003]

Made this 30th day of December 2004.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF R043.0002.04 V7; AG/LEG/SL/254/2002/1 Vol. 1]

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