Tan Song Cheng v PP

JurisdictionSingapore
JudgeSee Kee Oon J
Judgment Date09 June 2021
CourtHigh Court (Singapore)
Docket NumberMagistrate's Appeals Nos 9758 and 9768 of 2020

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3 cases
  • Pua Om Tee v PP
    • Singapore
    • High Court (Singapore)
    • 19 d4 Maio d4 2022
    ...(refd) Soong Hee Sin v PP [2001] 1 SLR(R) 475; [2001] 2 SLR 253 (refd) Tan Cheng Bock v AG [2017] 2 SLR 850 (folld) Tan Song Cheng v PP [2021] 5 SLR 789 (refd) Wong Hoi Len v PP [2009] 1 SLR(R) 115; [2009] 1 SLR 115 (refd) Facts The accused, Ms Pua Om Tee, evaded goods and services tax (“GS......
  • Public Prosecutor v Hindakumbure Charindu Dilshan Rajapaksha
    • Singapore
    • District Court (Singapore)
    • 31 d5 Março d5 2023
    ...behind why section 377BI of the Penal Code had to be enacted in the first place (Tan Song Cheng v Public Prosecutor and another appeal [2021] 5 SLR 789 (“Tan Song Cheng”) at [26]). In the present case, both the Prosecution and Defence did not – rightfully, in my view – request for a sentenc......
  • Public Prosecutor v Mu Shen and others
    • Singapore
    • Magistrates' Court (Singapore)
    • 24 d5 Setembro d5 2021
    ...was reaffirmed by High Court in PP v Law Aik Meng [2007] 2 SLR 814 (at [24]) and the recent case of Tan Song Cheng and Lin Shaohua v PP [2021] SGHC 138 (“Tan Song Cheng”) where See J stated at [72]: In this regard, I note that the Prosecution has argued that a fine should only be imposed in......
1 firm's commentaries
  • High Court Sets Out New Sentencing Framework For Tax Evasion Offences
    • Singapore
    • Mondaq Singapore
    • 25 d3 Agosto d3 2021
    ...sentencing outcomes - is therefore crucial to ensuring a fair justice system. In Tan Song Cheng v Public Prosecutor and another appeal [2021] SGHC 138, the High Court agreed with the prosecution that previous sentencing decisions under section 96(1) of the Income Tax Act lacked a consistent......
2 books & journal articles
  • Criminal Procedure, Evidence and Sentencing
    • Singapore
    • Singapore Academy of Law Annual Review No. 2021, December 2021
    • 1 d3 Dezembro d3 2021
    ...Masui [2022] 1 SLR 1033 at [15]. 105 Public Prosecutor v Takaaki Masui [2022] 1 SLR 1033 at [15]. 106 Tan Song Cheng v Public Prosecutor [2021] 5 SLR 789 at [65]. 107 [2021] 5 SLR 789. 108 Tan Song Cheng v Public Prosecutor [2021] 5 SLR 789 at [65]. 109 See para 15.20 above. 110 Cap 241, 19......
  • Revenue and Tax Law
    • Singapore
    • Singapore Academy of Law Annual Review No. 2021, December 2021
    • 1 d3 Dezembro d3 2021
    ...However, this rule is not inflexible; for example, an order mandating a tax refund was made in C v Comptroller of Income Tax.78 1 [2021] 5 SLR 789. 2 Tan Song Cheng v Public Prosecutor [2021] 5 SLR 789 at [5]. 3 Cap 134, 2008 Rev Ed. 4 Tan Song Cheng v Public Prosecutor [2021] 5 SLR 789 ......