Singapore legislation

Regulation 4

of Supreme Court (Estate Duty Act) Rules

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.