Singapore legislation
Clause 30
Clause 30
Cases stated for the court
(1)
The Board may at any time and in regard to any appeal, with or without proceeding to the determination of such appeal, state a case on a question of law for the opinion of the court.
(2)
A stated case shall —
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; and
be signed by the Commissioner.
(3)
The clerk to the Board shall transmit the case, which has been set out and signed in accordance with the provisions of subsection (2) of this section, to the court, and shall forward a copy thereof to the appellant and to the Collector.
(4)
The court may cause a stated case to be sent back for amendment and thereupon the case shall be amended accordingly.
(5)
In considering any stated case, the court shall afford opportunity for argument thereon to be put forward by or on behalf of the appellant and the Collector.
(6)
The court shall 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 such court thereon. Where a case is so remitted by the court, the Board shall be bound by the opinion of the court and shall 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 such previous decision does not accord with the opinion of the court.