Singapore legislation
Section 30
Section 30
Case stated for Court of Appeal
(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 —
set out —
the facts and any finding of fact by the Board;
the decision (if any) of the Board; and
the question for the opinion of the Court of Appeal; and
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.