Singapore legislation

Regulation 8

of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025

Regulation 8

Case management

Subregulation 1

The Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel may, at any time, make any order to secure the just and efficient conduct of proceedings and the determination of the appeal.

Subregulation 2

Without limiting paragraph (1), an order may relate to one or more of the following:

(a)

the manner in which proceedings (including any case management conference and any hearing) are to be conducted, whether by using any remote communication technology or otherwise;

(b)

the orders sought by the parties, their arguments in the appeal and the points at issue between them that require clarification;

(c)

the points on which the parties have to present further arguments;

(d)

the issues on which evidence is required, the nature of the evidence required, and the manner in which the evidence is to be presented (including by using any remote communication technology);

(e)

the appointment and instruction of experts by the parties, and the manner in which expert evidence is to be given (including by using any remote communication technology);

(f)

the submission of affidavits or expert reports;

(g)

the submission of any document or information by any party;

(h)

the exchange of documents between the parties;

(i)

the examination or cross‑examination of witnesses (including by using any remote communication technology);

(j)

the filing and exchange of skeletal arguments;

(k)

the written or oral submissions by parties on any aspect of the appeal;

(l)

the abridgment or extension of any time limit;

(m)

where there is more than one appeal by the same appellant — the hearing of any of the appeals together, the sequence for hearing the appeals separately, or the adjournment of any appeal until another appeal has been heard;

(n)

for hearing any person on any proposal for a direction concerning any matter in sub‑paragraphs (a) to (m).

Subregulation 3

For the purpose of making any order mentioned in paragraph (1), the Chairperson, Deputy Chairperson or appeal panel may conduct a case management conference with the parties through any means (including by using any remote communication technology) that the Chairperson, Deputy Chairperson or appeal panel considers appropriate.

Subregulation 4

Where any party fails to comply with any order made under paragraph (1), the appeal panel may draw any inference from the failure and proceed with the hearing or determination of any issue under the appeal or make any other order that the appeal panel thinks fit.