Econ Properties Pte Ltd v National University of Singapore

• Jurisdiction: Singapore
• Judgment Date: 28 March 1990
• Date: 28 March 1990
• Docket Number: Originating Summons No 918 of 1989
• Court: High Court (Singapore)

Econ Properties Pte Ltd

Plaintiff

and

National University of Singapore

Defendant

[1990] SGHC 23

Chan Sek Keong J

Originating Summons No 918 of 1989

High Court

Land–Sale of land–Conditions of sale–Condition that tax due and outstanding as at completion date payable by purchaser–Property tax in arrears assessed after completion of sale and purchase–Whether property tax assessed due on completion date–Whether vendor liable to pay property tax assessed–Law Society Conditions of Sale 1981

The plaintiff succeeded in a tender for the purchase of a certain property from the defendant vendor, which was subject to the conditions of tender and the Law Society Conditions of Sale 1981 (“the 1981 Conditions”). Condition 18 of the conditions of tender provided that all taxes that were due and outstanding as at the date of completion shall be met by the vendor and shall in any other case be met by the purchaser. Condition 16 stated that the conditions of tender will override the 1981 Conditions in the event of any conflict.

Subsequent to the completion of the sale and purchase of the property, the plaintiff received a notice claiming property tax in arrears on the property. The plaintiff requested that the defendant pay an apportioned amount of the property tax, but the defendant denied liability.

Held, dismissing the plaintiff's claim:

(1) The words “due and outstanding” in condition 18 of the conditions of tender were clear. On the facts, there was no property tax due and payable in respect of the property at the date of completion: at [10].

(2) The property tax assessed became due and payable on the date of authentication of the annual value of the property. It was never due and outstanding on the date of completion: at [11].

Kaolim Pte Ltd v United Overseas Land Ltd [1981-1982] SLR (R) 710; [1982-1983] SLR 26 (distd)

Property Tax Act (Cap 254, 1985 Rev Ed) ss 20 (2), 22 (1)

Tan Jing Quee (Jing Quee Chin Joo & Teck Hui) for the plaintiff

Chelva Rajah (Tan Rajah & Cheah) for the defendant.

Judgment reserved.

Chan Sek Keong J

1 This is a claim by the plaintiffs as purchasers against the defendants as vendors for the sum of $51,628.68 being the apportioned amount of property tax payable on the property known as Lot 263-1 of Mukim 26 (“the property”).

2 On 6 July 1988, the plaintiffs submitted a tender for the purchase of the property belonging to the defendants at the price of $645,168 subject to the conditions of tender and...