Singapore legislation
Regulation 7
of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025
Regulation 7
Withdrawal of appeal
Subregulation 1
An appellant may at any time withdraw the appeal upon obtaining the permission of —
if the appeal panel has been appointed — the appeal panel; or
if the appeal panel has not been appointed — the Chairperson or any Deputy Chairperson authorised by the Chairperson.
Subregulation 2
Permission that is granted under paragraph (1) is subject to any conditions that the appeal panel, Chairperson or Deputy Chairperson (as the case may be) may impose.
Subregulation 3
The appeal panel may, when granting the permission, make any appropriate consequential order, including an order for the appellant to pay the costs of the Chief Assessor or Comptroller (as the case may be) incurred up to the time the appeal is withdrawn.