Regulation 10

Any party requiring a witness to be called to give evidence before the appeal panel must, not later than 14 days before the day fixed for the hearing, notify the secretary.

Upon receiving a notification in paragraph (1), the secretary must request either the Registrar of the Supreme Court or the Registrar of the State Courts to act under Order 15, Rule 4 of the Rules of Court 2021 (G.N. No. S 914/2021), and the Registrar must thereupon issue and serve upon the witness an order to attend before, or an order to produce documents to, as the case may require, the appeal panel.

The request of the secretary to the Registrar of the Supreme Court or the Registrar of the State Courts under paragraph (2) must specify the documents (if any) that the witness is to produce to the appeal panel.

For the purposes of paragraph (2), the Registrar of the Supreme Court or the Registrar of the State Courts is to include the following words when issuing an order for a person confined in prison to attend before an appeal panel, in lieu of the requirement stated in Order 15, Rule 4(11) of the Rules of Court 2021: “This order to attend is sufficient authority as an order under section 38 of the Prisons Act 1933 read with section 80(5A) of the Income Tax Act 1947 for the Superintendent of Prisons to produce the named person at the time and place stated. The requesting party undertakes to pay upon request the costs to be incurred by the prison in complying with the order to attend.”.