Singapore legislation

Regulation 8

of Supreme Court (Estate Duty Act) Rules

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.