Singapore legislation
Regulation 8
Regulation 8
Defence
Subregulation 1
The Commissioner’s defence to a notice of appeal must be in writing and must —
state the Commissioner’s name and address;
state an address in Singapore for the service of documents;
state concisely the facts and arguments upon which the Commissioner will rely;
be accompanied by any evidence supporting the defence; and
be signed and dated by a duly authorised officer.
Subregulation 2
The Commissioner must, within 30 days after the date on which the Commissioner receives a copy of the notice of appeal and any accompanying evidence —
file a defence with the Appeals Secretary; and
serve on the appellant a copy of the defence, and file with the Appeals Secretary a notice of service of the copy of the defence.
Subregulation 3
A notice of service mentioned in paragraph (2)(b) must be in the form set out on the Internet website at https://www.mddi.gov.sg.