Regulation 1
Citation
These Rules may be cited as the Supreme Court (Estate Duty Act) Rules.
/akn/sg/act/sub_leg/1969/SCJA-R1
Supreme Court (Estate Duty Act) Rules
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1969
- Sections
- 11
Quick answer
About this subsidiary legislation
Supreme Court (Estate Duty Act) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SCJA-R1 1969, currently marked in force and first recorded in 1969.
Regulation 2
Definitions
In these Rules, “Commissioner” and “executor” shall have the same meanings as in the Estate Duty Act (Cap. 96).
Regulation 3
Application by way of originating application
Amended byS 191/2022 wef 01/04/2022S 191/2022 wef 01/04/2022
Every application to the Supreme Court by an executor or other accountable person aggrieved within the meaning of section 47(1) of the Estate Duty Act (Cap. 96) shall be —
(a)
by way of an originating application supported by an affidavit; and (b)intituled as follows:“In the matter of the Estate Duty Act (Chapter 96), section 47 and In the matter of the Estate of . . . deceased”.
Regulation 4
Particulars of affidavit in support of application
Subregulation 1
The affidavit supporting the application shall —
(a)
state shortly the circumstances in which the application arises; and
(b)
state specifically the several grounds upon which the applicant contends that the certificate or claim or refusal by the Commissioner was erroneous.
Subregulation 2
If the applicant contends that the value put upon any property by the Commissioner is excessive, he shall therein identify the property and state the value which he contends should be put upon that property.
Regulation 5
Grounds of appeal
Subject to rule 9, the applicant shall not at the hearing be allowed to rely upon any ground of appeal not specifically set forth in the affidavit.
Regulation 6
Persons to be served
Amended byS 191/2022 wef 01/04/2022
Divisions 1 and 3 of Order 6 and Order 4, Rule 6(4) and (5) of the Rules of Court 2021 (G.N. No. S 914/2021) shall apply to all applications under rule 3, and the persons to be served shall ordinarily be —
(a)
the Commissioner; and
(b)
where the application is made by an accountable person other than the executor —
(i)
the executor; and
(ii)
any person interested in the subject-matter of the application whose interest is not sufficiently represented by the executor or other accountable person.
Regulation 7
Matter deemed completely at issue upon filing and serving of application
Upon the filing of the application and its supporting affidavit and the service of a copy each thereof upon the Commissioner and upon the other persons mentioned in rule 6 (if any), the matter shall be deemed to be completely at issue, and, within 7 days thereafter the applicant, or in default thereof the Commissioner, may enter the application for hearing in the trial list of the Supreme Court and serve notice of trial upon the Commissioner or the applicant, as the case may be, and upon the other persons (if any) served with the application.
Regulation 8
Evidence as to value of property to be oral
Subregulation 1
When the application raises any question of the over-valuation of any property by the Commissioner, the evidence at the hearing as to value shall, unless by consent or otherwise ordered, be oral.
Subregulation 2
In any other case the evidence shall, unless by consent or otherwise ordered, be by affidavit.
Regulation 9
Amendment of application
The Court or a Judge may, at any time before or at the hearing, allow the applicant to amend his application upon such terms as the Court or Judge may think right.
Regulation 10
Originating application to be deemed pleading
Amended byS 191/2022 wef 01/04/2022
Order 9, Rule 16 of the Rules of Court 2021 shall apply to the originating application by which an application under rule 3 is made, and the originating application shall be deemed to be a pleading within that Rule.
Regulation 11
Application without payment or part payment
Amended byG.N. No. S 807/2005S 191/2022 wef 01/04/2022
Applications under section 47(3) of the Estate Duty Act (Cap. 96) for permission to bring an application under section 47 (1) of that Act without payment or on part payment only of the duty, shall be by summons before a Judge in Chambers and the applicant shall deliver to the Commissioner, with the summons, a copy of any affidavit which the applicant intends to use at the hearing of the summons.
Common questions
- What is Supreme Court (Estate Duty Act) Rules?
- Supreme Court (Estate Duty Act) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SCJA-R1 1969, currently marked in force and first recorded in 1969.
- Is Supreme Court (Estate Duty Act) Rules still in force?
- Yes — Supreme Court (Estate Duty Act) Rules is currently in force.
- When did Supreme Court (Estate Duty Act) Rules take effect?
- Supreme Court (Estate Duty Act) Rules was first recorded in 1969.
- How many regulations does Supreme Court (Estate Duty Act) Rules have?
- Supreme Court (Estate Duty Act) Rules contains 11 regulations.
- Where can I read the official version of Supreme Court (Estate Duty Act) Rules?
- The official text of Supreme Court (Estate Duty Act) Rules is published at sso.agc.gov.sg.