Singapore legislation
Clause 6
Clause 6
Amendment of section 32
Section 32 of the principal Act is hereby amended —
(a)
by deleting subsection (1) thereof and substituting therefor the following: —“(1) Where the amount awarded by the Board does not exceed the sum awarded by the Collector, or where an appeal is withdrawn without any agreement being made by the parties thereto as to costs, the costs of an appeal to the Board in either case shall be paid by the appellant.”;
(b)
by inserting immediately after subsection (4) thereof the following new subsection: —“(5) Any costs directed by the Board or by this section to be paid shall, unless the Board otherwise directs, be taxable in the High Court.”; and
(c)
by renumbering subsection (5) thereof as subsection (6).