Singapore legislation
Section 52
Section 52
Hearing and disposal of appeals
(1)
On receipt of a petition of appeal, the secretary must immediately forward a copy thereof to the Comptroller and must, as soon as is possible, fix a time and place for the hearing of the appeal and must give 14 days’ notice thereof both to the appellant and to the Comptroller.
(2)
The appellant and the Comptroller or an officer authorised by the Comptroller must attend, either in person or by an advocate and solicitor or accountant, at such times and places as may be fixed for the hearing of the appeal.
(2A)
Where it is proved to the satisfaction of the Board that, owing to absence, sickness or other reasonable cause, any person is prevented from so attending, the Board may postpone the hearing of the appeal for such reasonable time as it thinks necessary.
(3)
Subject to subsection (3A), the onus of proving that the decision of the Comptroller on the application for review and revision under section 49 is incorrect is on the appellant.
(3A)
Where the appeal to the Board is in connection with the applicability of section 20(2A) to a claim for credit for input tax on a supply made to a taxable person, the Comptroller must show on a balance of probabilities that —
the supply was a part of an arrangement mentioned in section 20(2A); and
the taxable person knew or should have known that the supply was a part of such arrangement.
(4)
The Board has all the following powers:
to summon to attend at the hearing of an appeal any person whom it may consider able to give evidence in respect of the appeal, to examine such person as a witness either on oath or otherwise and to require such person to produce such records, documents or sample of any goods as the Board may think necessary for the purposes of the appeal;
to allow any person so attending any reasonable expenses necessarily incurred by the person in so attending; such expenses to form part of the costs of the appeal and to be paid by the appellant or the Comptroller, as the Board may direct;
all the powers of a District Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt;
subject to section 51(6), to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law relating to the admissibility of evidence.
(5)
Every person examined as a witness by or before the Board, whether on oath or otherwise, is legally bound to state the truth and to produce such records, documents or sample of any goods as the Board may require.
(6)
The costs of an appeal are in the discretion of the Board and are to be either fixed by the Board or, on the order of the Board, taxed by the Registrar, Deputy Registrar or an Assistant Registrar of the Supreme Court or the State Courts in accordance with regulations made under section 50(10).
(7)
Where the Comptroller is awarded costs of an appeal, the Comptroller is entitled to the Comptroller’s reasonable costs of the appeal, including a fee for any counsel or legal officer appearing on the Comptroller’s behalf in the appeal, and the amount of such costs are added to the tax charged (if any) and recoverable therewith.
(8)
The Board may, after hearing an appeal, confirm, vary or annul the decision of the Comptroller appealed against and make such order as it thinks fit.
(9)
Where the Board after hearing an appeal does not vary or annul the decision of the Comptroller, the Board may, if in its opinion the appeal was vexatious or frivolous, order the appellant to pay, as costs of the Board and in addition to any costs awarded to the Comptroller, a sum not exceeding $1,000 which sum is added to the tax charged (if any) and is recoverable therewith.
(10)
Every member of the Board, when and so long as he or she is acting as such, is deemed to be a public servant within the meaning of the Penal Code 1871 and enjoys the same judicial immunity as is enjoyed by a District Judge.
(11)
All proceedings in appeals to the Board under this Act are deemed to be judicial proceedings within the meaning of the Penal Code 1871.
(12)
Where, on appeal against a decision with respect to any of the matters mentioned in section 49(1)(j) —
it is found that the amount specified in the assessment is less than it ought to have been; and
the Board gives a direction specifying the correct amount,the assessment has effect as an assessment of the amount specified in the direction and that amount is deemed to have been notified to the appellant.