SINGAPORE LEGISLATION
| Published date | 01 December 1997 |
| Date | 01 December 1997 |
| Citation | (1997) 9 SAcLJ 211 |
| Author | JOYCE CHAO SULING |
DIGEST OF ACTS PASSED BETWEEN NOVEMBER 1996 AND FEBRUARY 1997 IN ALPHABETICAL ORDER
(correct as at 30th April 1997)
Long Title: An act to amend the Government Proceedings Act (Chapter 121 of the 1985 Revised Edition).
Passed by Parliament on: 11th December 1996.
Assented to by President on: 12th December 1996.
Publication date: 20th December 1996.
Commencement date: 28th December 1996 vide S 545/96.
Summary: This Act amends section 14 of the Government Proceedings Act to extend the circumstances in which a member of the forces (which term is defined in that section to include the Singapore Armed Forces and the Singapore Police Force), a public officer and the Government would be immune from liability in tort for causing the death or personal injury of a member of the forces to include the circumstance where the death or personal injury of a member of the forces is caused while the member is on any journey necessary to enable him to report for duty or to return home after duty.
Comments: This amendment prevents double recovery by a plaintiff by recovering damages as well as a lump sum compensation award under the Singapore Armed Forces Pensions Regulations as occurred in the case Abdul Rahman v Attorney-General[1986] 2 MLJ 353.
Long Title: An act to amend the Property Tax Act (Chapter 254 of the 1985 Revised Edition).
Passed by Parliament on: 11th December 1996.
Assented to by President on: 12th December 1996.
Publication date: 27th December 1996.
Commencement date: 27th December 1996 vide S 550/96.
Summary: The Property Tax Act is amended to provide —
(a) for the Valuation List to be prepared and kept in such medium and authenticated in such manner as may be determined by the Chief Assessor (sections 10, 15 and 20);
(b) for the appointment of agents by the Comptroller to facilitate the recovery of tax (new section 38A);
(c) for the payment of tax notwithstanding any objection to notices issued by the Chief Assessor and the Comptroller (sections 20 and 22);
(d) for a specific date by which a claim must be submitted for refund of tax paid on any unoccupied building (section 7);
(e) for enhancement of penalties for offences under the Act (sections 16, 17, 21, 51, 55 and 60(2)); and
(f) for the control of building and estate names in addition to street names and for the better regulation of street names as well as property names and numbers (sections 49, 50, 50A and 51).
Section 2 is amended to exclude the goods and services tax from the calculation of annual value to ensure that the owner is not unduly assessed for the goods and services tax charged on the rental of premises.
Section 20 now deems rent obtained from a tenant for a property previously vacant to be an inaccuracy in a material particular in the Valuation List. Section 21 is amended to provide that tax shall be payable from the date of letting where a building ceases to be vacant and is let to a tenant, whether or not the Valuation List was amended in the year in which the letting commenced.
Section 23 is amended to widen the jurisdiction of the Valuation Review Board to hear an appeal against the appointment by the Comptroller of any person as an agent and to allow for the appointment of the chairman and members of the Board to be for such period as the Minister may determine. Section 33 now permits the Valuation Review Board to award costs to any party and to order that such costs may 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 68(1) relating to costs. Costs awarded against an appellant are recoverable as part of the property tax payable in respect of the property.
New section 38B empowers the Comptroller to recover property tax due by way of a specially indorsed writ of summons, in addition to the existing remedies.
New section 55A creates a new offence in respect of the furnishing of false information for the purposes of any application made under the Act.
Section 57 is re-enacted to provide for the service of notices, orders or documents by ordinary post and to provide that where a property is owned by more than one owner, such notices, orders or documents need only be served on any one of them unless any owner has notified otherwise. New section 57A enables the Comptroller or Chief Assessor to effect service of
summonses issued by a court in connection with any offence under the Act or its regulations by registered post in addition to the usual means of service.
Section 58 is amended to empower a District Court or a Magistrate’s Court to impose the full penalty or punishment for any offence under the Act.
Section 68 is amended to empower the Minister to prescribe the fees to be paid in respect of any appeal to the Valuation Review Board and to provide for the taxation of the costs of such an appeal.
Long Title: An Act to amend the Sale of Goods Act (Chapter 393 of the 1994 Revised Edition).
Passed by Parliament on: 7th November 1996.
Assented to by President on: 14th November 1996.
Publication date: 22nd November 1996.
Commencement date: 1st January 1997...
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