Singapore legislation
Section 79
Section 79
Right of appeal
(1)
Any person who, being aggrieved by an assessment made upon the person, has failed to agree with the Comptroller in the manner provided in section 76(6) may appeal to the Board by lodging with the secretary —
within 30 days from the date of the Comptroller’s refusal to amend the assessment, a written notice of appeal in duplicate; and
within 30 days of the date on which such notice of appeal was lodged, a petition of appeal in quadruplicate containing a statement of the grounds of appeal.
(2)
A notice of appeal must contain —
an address for service;
a list of the names of any members of the Board to whom the appellant objects; and
the reasons for such objection.
(3)
An appellant is not entitled to object to the Chairperson or any Deputy Chairperson of the Board and to more than one‑third of the total number of members of the Board.
(4)
On receipt of a notice of appeal, the secretary must immediately forward one copy thereof to the Comptroller who may, within 3 days of the receipt of such copy, lodge with the secretary a list of any members of the Board to whom the Comptroller objects and the reasons for such objection.
(5)
The Comptroller is not entitled to object to the Chairperson or any Deputy Chairperson of the Board and the number of members of the Board objected to by the Comptroller must not, when added to the number objected to by the appellant, exceed one‑half of the total number of members of the Board.
(6)
The Chairperson of the Board, or such Deputy Chairperson of the Board as the Chairperson may authorise, must determine whether the reason for any objection to any member under subsection (2) or (4) is valid.
(7)
Where the Chairperson of the Board or a Deputy Chairperson of the Board determines under subsection (6) that the reason for any objection is valid, the member of the Board in respect of whom the objection was made must not attend the hearing of the appeal of the appellant.
(8)
Where the Chairperson of the Board or a Deputy Chairperson of the Board determines under subsection (6) that the reason for any objection is not valid, the Chairperson or Deputy Chairperson must reject that objection and inform the appellant or the Comptroller accordingly.
(9)
Where an objection has been rejected by the Chairperson of the Board or a Deputy Chairperson of the Board under subsection (8), the member of the Board in respect of whom that objection was made may attend the hearing of the appeal of the appellant.
(10)
The decision of the Chairperson of the Board or a Deputy Chairperson of the Board under subsection (6) is final.
(11)
The Chairperson of the Board may, in his or her discretion and on such terms as he or she thinks fit, permit any person to proceed with an appeal even if the notice of appeal or petition of appeal was not lodged within the time limited therefor by this section, if it is shown to the Chairperson’s satisfaction that the person was prevented from lodging the notice or petition in due time owing to absence, sickness or other reasonable cause and that there has been no unreasonable delay on the person’s part.
(12)
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.