Singapore legislation
Section 51
Section 51
Right of appeal
(1)
Any person who disagrees with the decision of the Comptroller on the person’s application for review and revision under section 49 may appeal to the Board by —
lodging with the secretary, within 30 days after the date of the decision of the Comptroller on the application for review and revision, a written notice of appeal in such form as the Board may determine; and
lodging with the secretary, within 30 days after the date on which such notice of appeal was lodged, a petition of appeal 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.
(2A)
An appellant is not entitled to object to the Chairperson of the Board or any Deputy Chairperson of the Board and to more than one‑third of the total number of members of the Board.
(3)
On receipt of a notice of appeal, the secretary must immediately forward one copy thereof to the Comptroller who may, within 3 days after 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.
(3A)
The Comptroller is not entitled to object to the Chairperson of the Board 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.
(4)
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 (3) is valid.
(4A)
Where the Chairperson of the Board or a Deputy Chairperson of the Board determines under subsection (4) 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.
(4B)
Where the Chairperson of the Board or a Deputy Chairperson of the Board determines under subsection (4) 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.
(4C)
Where an objection has been rejected by the Chairperson of the Board or a Deputy Chairperson of the Board under subsection (4B), the member of the Board in respect of whom that objection was made may attend the hearing of the appeal of the appellant.
(4D)
The decision of the Chairperson of the Board or a Deputy Chairperson of the Board under subsection (4) is final.
(5)
The Chairperson of the Board may, on such terms as the Chairperson thinks fit, permit any person to proceed with an appeal even though 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 satisfaction of the Chairperson 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.
(6)
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 appeal rely on any grounds of appeal other than the grounds stated in the appellant’s petition of appeal.
(7)
An appeal under this section must not be heard unless the appellant has made all the returns which the appellant was required to make under this Act and has paid the amounts shown in those returns as payable by the appellant.
(8)
Where the appeal is against a decision with respect to any of the matters mentioned in section 49(1)(b), (j) or (l), it must not be heard unless —
the amount which the Comptroller has determined to be payable as tax has been paid or deposited with the Comptroller; or
on being satisfied that the appellant would otherwise suffer hardship, the Comptroller agrees or the Board decides that it should be heard even though that amount has not been so paid or deposited.
(9)
Where there is an appeal against a decision to make such a direction as is mentioned in section 49(1)(f), the Board must not allow the appeal unless it considers that the Comptroller could not reasonably have been satisfied as to the matters set out in sub‑paragraph (2) or (4) (as the case may be) of paragraph 2 of the First Schedule.
(10)
Where on an appeal under this section it is found —
that the whole or part of any amount paid or deposited under subsection (8) is not due; or
that the whole or part of any amount due to the appellant under section 19(5) has not been paid,so much of that amount as is found not to be due or not to have been paid must be repaid (or, as the case may be, paid).
(11)
Where the appeal has been heard even though an amount determined by the Comptroller to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due, the Board may, if it thinks fit, direct that that amount must be paid.