Appeals Board

PART 3 — REFERENCE TO AN APPEALS BOARD AND PROCEDURE THEREON

Appeals Boards

19.—(1) For the purpose of hearing appeals in respect of any award made by the Collector under this Act, there are constituted one or more Appeals Boards consisting of a Commissioner of Appeals or a Deputy Commissioner of Appeals, either sitting alone or with 2 assessors in the manner provided by section 26.

(2) The Commissioner and the Deputy Commissioner must be appointed by the President, and a person is not eligible to be appointed or to remain a Commissioner or Deputy Commissioner if the person —

• (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 received a free pardon; or
• (d) has a mental disorder and is incapable of managing himself or herself or his or her affairs.

[21/2008]

(3) The Commissioner and the Deputy Commissioner hold office for a period of 2 years from the date of their appointments and are eligible for reappointment.

(4) The Commissioner and the Deputy Commissioner are deemed to be public servants within the meaning of the Penal Code 1871, and enjoy the same judicial immunity as is enjoyed by a Supreme Court Judge.

[40/2019]

(5) The President may at any time revoke the appointments of the Commissioner and the Deputy Commissioner.

Salaries, fees and allowances to Commissioner and Deputy Commissioner

20. The Commissioner and the Deputy Commissioner are to be paid such salaries, fees and allowances as the President may determine.

Registrar of Board

21. The Minister may appoint a Registrar of the Board (called in this Part the Registrar) and such other officers and employees of the Board as may be necessary.

Power to make regulations

22.—(1) The Minister may make regulations —

• (a) prescribing the manner in which appeals must be made to the Board;
• (b) prescribing the procedure to be adopted by the Board in hearing appeals and the records to be kept by the Board;
• (c) prescribing the places where and the times at which appeals are to be heard by the Board;
• (d) prescribing the fees to be paid in respect of any appeal under this Part; and
• (e) 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 must be published in the Gazette and must be presented to Parliament as soon as possible after publication.

Right of appeal

23.—(1) Any person interested, who is aggrieved by an award made under section 10, may appeal to the Board by —

• (a) lodging with the Registrar, within 28 days after the date of the receipt of the award of the Collector, a written notice of appeal in duplicate;
• (b) depositing or authorising the Collector to deposit with the Accountant-General within 28 days after 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
• (c) lodging with the Registrar, within 28 days after 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.

[9/2003; 19/2007; 26/2014]

(1A) Despite anything in this section, in a non‑lot acquisition relating to a strata title plan, only the management corporation constituted for the strata title plan is entitled to lodge with the Registrar a notice of appeal or petition of appeal in accordance with subsection (1) in respect of that non‑lot acquisition, and there shall be no such appeal by —

• (a) any of the subsidiary proprietors constituting the management corporation for the strata title plan; and
• (b) any mortgagee, chargee or other person with an estate and interest in any lot comprised in the strata title plan.

[26/2014]

(2) On receipt of a notice of appeal, the Registrar must forthwith forward one copy thereof to the Collector. The Collector must thereupon lodge with the Registrar the Collector’s grounds of award and a copy of those grounds must be served by the Registrar upon the appellant by delivering or tendering the copy to the appellant or sending it to the appellant 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 even though 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) Except with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of the appellant’s appeal rely on any grounds of appeal other than the grounds stated in the appellant’s petition of appeal.

Appeal deemed to be withdrawn

24. An appeal is, subject to section 23(3), deemed to have been withdrawn if —

• (a) 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
• (b) the petition of appeal is not lodged, by the person permitted by section 23 to do so, within the time prescribed by section 23(1)(c).

[26/2014]

Hearing and disposal of appeals

25.—(1) On receipt of a petition of appeal, the Registrar must forthwith forward one copy thereof to the Collector and must, as soon as possible thereafter, fix a time and place for the hearing of the appeal and must give 14 days’ notice thereof both to the appellant and to the Collector.

(2) The appellant and the Collector must 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 is on the appellant.

(4) The Board has the following powers:

• (a) 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;
• (b) to allow any person so attending any reasonable expenses necessarily incurred by him or her in so attending; such expenses to form part of the costs of the appeal and, pending and subject to any order by the Board as to such costs, to be paid by the appellant or the Collector, as the Board may direct;
• (c) all the powers of the General Division of the High Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt;
• (d) 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, is legally bound to state the truth and to produce such books, papers or documents as the Board may require.

Panel of assessors

26.—(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 —

• (a) $250,000 or more — the Board must consist of the Commissioner or the Deputy Commissioner sitting with 2 persons selected by the Commissioner or the Deputy Commissioner (as the case may be) from the panel appointed under subsection (2); or
• (b) less than $250,000 — the Board must consist of the Commissioner or the Deputy Commissioner sitting alone or, if he thinks fit, with 2 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 must be a panel of assessors (called in this Act the panel), the members of which are appointed by the Minister. The panel consists of such number of persons as the Minister may think fit, and the name of every person appointed to the panel must be published in the Gazette.

(3) A person is not eligible to be appointed or to remain a member of the panel if the person —

• (a) is an undischarged bankrupt;
• (b) has been sentenced to imprisonment for a term exceeding 6 months and has not received a free pardon; or
• (c) has a mental disorder and is incapable of managing himself or herself or his or her affairs.

[21/2008]

(4) A person appointed to the panel is, except where his or her appointment is revoked by the Minister under subsection (6), a member of the panel, unless he or she resigns during the period of the appointment, for a period of 2 years or for such shorter period as the Minister may in any case determine, but is eligible for reappointment.

(5) Where a person ceases to be a member of the panel the Minister must, as soon as is reasonably practicable, take steps to fill the vacancy, but the existence of any vacancy in the panel does not invalidate the acts of the Board.

(6) The Minister may at any time revoke the appointment of a member of the panel.

(7) The members of the panel are to be paid such salaries, fees and allowances as the Minister may determine.

Decision of Board

27.—(1) Where the Board is constituted otherwise than by the Commissioner alone, the Commissioner is not bound by the advice or opinion of the other members of the Board.

(2) A decision of the Board must be signed by the Commissioner and must be delivered by the Commissioner 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.

Member of panel and proceedings deemed to be public servant and judicial proceedings respectively

28.—(1) Every member of the panel, when and so long as he or she is serving on the Board, is deemed to be a public servant within the meaning of the Penal Code 1871 and enjoys the same judicial immunity as is enjoyed by a Supreme Court Judge.

[40/2019]

(2) All proceedings in appeals to the Board under this Act are deemed to be judicial proceedings within the meaning of the Penal Code 1871.

Appeals to court

29.—(1) Subject to this section, a decision of the Board is 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.

(2A) Despite subsection (2), in a non‑lot acquisition relating to a strata title plan, only the management corporation constituted for the strata title plan is entitled to make an appeal to the Court of Appeal under subsection (2) in respect of that non‑lot acquisition, and there shall be no such appeal by —

• (a) any of the subsidiary proprietors constituting the management corporation for the strata title plan; and

• (b) any mortgagee, chargee or other person with an estate and interest in any lot comprised in the strata title plan.

[26/2014]

(3) The procedure governing such appeals to the Court of Appeal and costs relating to such appeals are the same as for appeals to the Court of Appeal from decisions of the General Division of the High Court.

[40/2019]

(4) The Court of Appeal is to 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 is no further right of appeal from decisions of the Court of Appeal under this section.

Case stated for Court of Appeal

30.—(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 must —

• (a) set out —

  • (i) the facts and any finding of fact by the Board;
  • (ii) the decision (if any) of the Board; and
  • (iii) the question for the opinion of the Court of Appeal; and

• (b) be signed by the Commissioner.

(3) The Registrar must transmit the case, when it is set out and signed in accordance with subsection (2), to the Court of Appeal, and must 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 must be amended accordingly.

(5) In considering any stated case, the Court of Appeal is to afford opportunity for argument thereon to be put forward by or on behalf of the appellant and the Collector.

(6) The Court of Appeal is to 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 is bound by the opinion of the Court of Appeal and must 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.

Award to be final and conclusive

31. Except as expressly provided in this Act, where —

• (a) no valid notice of appeal has been lodged within the time limited by this Act against an award;
• (b) an appeal has been deemed to have been withdrawn under section 24; or
• (c) 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) is final and conclusive for the purposes of this Act.

Costs of an appeal to Board

32.—(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 must 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 must be paid by the Collector.

(3) Where the Board is of the opinion that the claim of the appellant was so excessive or that the appellant was so negligent in putting the appellant’s case before the Collector that some deduction from the appellant’s costs should be made or that the appellant should pay part of the Collector’s costs, the Board may make such order as to costs, as it may think fit.

(3A) In relation to any proceedings before it, the Board may order a vexatious third party —

• (a) to personally pay the whole or part of the costs of the proceedings; or

• (b) if any party is the client of the vexatious third party, to repay to the client costs which the client has been ordered to pay to any other party to the proceedings.

[26/2014]

(3B) No order under subsection (3A) may be made against any person unless that person has been given a reasonable opportunity to appear before the Board and show cause why the order should not be made.

[26/2014]

(3C) In subsection (3A), “vexatious third party”, in relation to any proceedings before the Board, means a person —

• (a) who is not a party to the proceedings; and

• (b) who the Board considers to be responsible for anything done or not done by or on behalf of any party that unnecessarily or unreasonably protracts, or adds to the costs or complexity of, those proceedings or puts any party to unnecessary expense in relation to those proceedings.

[26/2014]

(4) If the claim of the appellant exceeds the amount awarded by 20% or more, the appellant is not entitled to the appellant’s costs.

(5) Any costs directed by the Board or by this section to be paid are, unless the Board otherwise directs, taxable in the General Division of the High Court.

[40/2019]

(6) The costs (if any) payable by the appellant, the Collector or person who is not a party may be recovered as if they were costs in a suit in the General Division of the High Court and as if the award of the Board were the decree therein.

[26/2014; 40/2019]

Matters to be considered in determining compensation

33.—(1) In determining the amount of compensation to be awarded for land acquired under this Act, the Board must take into consideration the following matters and no others:

• (a) where the date of acquisition of the land is on or after 12 February 2007, the market value of the acquired land —
  • (i) as at the date of the publication of the notification under section 3(1) if the notification is, within 6 months from the date of its publication, followed by a declaration made under section 5 in respect of the same land or part thereof; or
  • (ii) as at the date of the publication of the declaration made under section 5, in any other case;
• (b) any increase in the value of any other land (such as contiguous or adjacent land) of the person interested likely to accrue from the use to which the land acquired will be put;
• (c) 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 the person’s other land;
• (d) 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 the person’s other property, whether movable or immovable, in any other manner;
• (e) if, in consequence of the acquisition, the person interested is compelled to change the person’s residence or place of business, the reasonable expenses (if any) incidental to that change;
• (f) 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.

(1A) However, where only airspace above the surface of any land, or only subterranean space below the surface of any land, is acquired, then despite subsection (1), the Board must take into consideration the following matters, and no others, in determining the compensation to be awarded for the airspace or subterranean space acquired:

• (a) the market value of the airspace or subterranean space acquired —
  • (i) as at the date of the publication of the notification under section 3(1) if the notification is, within 6 months from the date of its publication, followed by a declaration made under section 5 in respect of the same airspace or subterranean space (as the case may be) or part thereof; or
  • (ii) as at the date of the publication of the declaration made under section 5, in any other case;
• (b) any increase in the value of any other land (such as contiguous, adjacent or surface land, as the case may be) of the person interested likely to accrue from the use to which the airspace or subterranean space acquired will be put;
• (c) the damage (if any) sustained by the person interested at the time of the Collector’s taking of possession of the land by reason of severing that airspace or subterranean space from the person’s other land (such as contiguous, adjacent or surface land, as the case may be);
• (d) the damage (if any) sustained by the person interested at the time of the Collector’s taking of possession of the airspace or subterranean space (as the case may be) by reason of the acquisition injuriously affecting the person’s other property, whether movable or immovable, in any other manner;
• (e) if, in consequence of the acquisition, the person interested is compelled to change the person’s residence or place of business, the reasonable expenses (if any) incidental to that change;
• (f) 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) If the value of any other land of the person interested likely to accrue from the use to which the land acquired will be put is increased, the increase is to be set off only against the amount of compensation that would otherwise be payable under subsection (1)(c) or (d) or both, or subsection (1A)(c) or (d) or both, where applicable.

(3) [Deleted by Act 19 of 2007]

(4) [Deleted by Act 19 of 2007]

(5) For the purposes of subsection (1)(a) or (1A)(a) —

• (a) [Deleted by Act 19 of 2007]
• (b) 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 is not to be taken into account;
• (c) [Deleted by Act 19 of 2007]
• (d) 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 or her at that value for the purposes of assessing the tax or duty payable thereon where the statement was made within 2 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 is deemed not to exceed the value therein contained;
• (e) the market value of the acquired land is 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 1998 as at the date of acquisition and any restrictive covenants in the title of the acquired land, and no account is to be taken of any potential value of the land for any other use more intensive than that permitted by or under the Planning Act 1998 as at the date of acquisition.
• (f) [Deleted by Act 19 of 2007]

(6) For the purposes of this section, the date of acquisition of any land is the date of the publication of the notification under section 5(1) declaring that that land is needed for the purpose specified in the declaration.

Matters to be disregarded in determining compensation

34. In determining the amount of compensation to be awarded for land acquired under this Act, the Board must not take into consideration —

• (a) the degree of urgency which has led to the acquisition;
• (b) any disinclination of the person interested to part with the land acquired;
• (c) any damage sustained by the person interested which, if caused by a private person, would not be a good cause of action;
• (d) 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;
• (e) any increase to the value of the land acquired likely to accrue from the use to which it will be put when acquired;
• (f) 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;
• (g) 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
• (h) 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.

Rules as to amount of compensation

35.—(1) Where the applicant has made a claim to compensation pursuant to any notice published under section 8(1) or served under section 8(2), the amount awarded to the applicant must 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 must 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 the applicant by the Board may be less than or may exceed the amount awarded by the Collector.

Collector may be directed to pay interest on excess compensation

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 must pay interest on the excess at the rate of 6% per annum from the date on which the Collector took possession of the land to the date of payment of the excess to the court or to the person interested.

Rules of Court applicable

37. Except insofar as they may be inconsistent with anything in this Act, the Rules of Court for the time being in force apply to all proceedings before the Appellate Division of the High Court or the Court of Appeal under this Act.

PART 4 — APPORTIONMENT OF COMPENSATION

Determination of proportions

38.—(1) When the amount of the compensation has been settled and there is any dispute as to the apportionment thereof, the Commissioner sitting alone may decide the proportions in which the persons interested are entitled to share in the amount.

(2) An appeal shall lie from that decision to the Court of Appeal whose decision is final.

(3) The procedure governing such appeals to the Court of Appeal is the same as for appeals to the Court of Appeal from decisions of the General Division of the High Court in civil matters.

[40/2019]

Costs of apportionment to be borne by parties

39. The costs of all proceedings for apportioning the amount of compensation must be borne by such of the persons interested in the proportions as the Commissioner, the Appellate Division of the High Court or the Court of Appeal (as the case may be) determines.

PART 4A — APPEALS FROM DECISIONS OF APPEALS BOARD AND COMMISSIONER

Court to which appeal is to be made

39A.—(1) The Minister may, after consulting the Chief Justice, by order in the Gazette, determine that appeals under section 29(2) are to be made to the Appellate Division of the High Court, instead of the Court of Appeal.

(2) The Minister may, after consulting the Chief Justice, by order in the Gazette, determine that appeals under section 38(2) are to lie to the Appellate Division of the High Court, instead of the Court of Appeal.

Modifications where order under section 39A is in force

39B.—(1) Where an order under section 39A(1) is in force —

• (a) any reference to the Court of Appeal in section 29(2), (2A), (3) and (4) is a reference to the Appellate Division of the High Court;
• (b) the reference to Court in section 29(4) is a reference to the Appellate Division of the High Court; and
• (c) section 29(5) is replaced with the following provision:
  • “(5) There is such further right of appeal from decisions of the Appellate Division of the High Court under this section as exists in the case of decisions made by the Appellate Division of the High Court in the exercise of its appellate civil jurisdiction.”.

(2) Where an order under section 39A(2) is in force —

• (a) any reference to the Court of Appeal in section 38(3) is a reference to the Appellate Division of the High Court; and
• (b) section 38(2) is replaced with the following provisions:
  • “(2) An appeal lies from that decision to the Appellate Division of the High Court.
  • (2A) There is such further right of appeal from decisions of the Appellate Division of the High Court under this section as exists in the case of decisions made by the Appellate Division of the High Court in the exercise of its appellate civil jurisdiction.”.