Court : Singapore Supreme Court
..... in their submissions on this point, the parties referred to the now- repealed estate duty act (cap 96, 2005 rev ed) ("the 2005 eda") instead of the 1970 eda. ..... the sub-section provides that in the case of property not under his control, which plainly means under his control as executor of the deceased person, he may pay the estate duty, "if the persons accountable for the duty in respect thereof request him to make such payment. ..... therefore, i find that d1 cannot be faulted for causing the estate to pay the whole estate duty even though no actual request was made; it was plausible to view the payment of the estate duty in exercise of his discretion derived from s 26(1) in light of the family situation described in [102] above and the periodic payments to account of estate duty made on advice of wtt (see [94] above). ..... section 14(1) of the uk finance act 1894 which is in pari materia with s 29(1) of the 1970 eda allows a beneficiary who has paid the estate duty (either in full or in part) to recover a rateable part of it from another person holds or has held a beneficial interest to the property under the disposition. .....
Tag this Judgment!Court : Singapore Supreme Court
..... . section 69 was subsequently repealed and re-enacted in 1953 by the income tax (amendment) ordinance 1953 (ordinance no 40 of 1953) to include a clause that removed any limitation period for the issuance of additional assessments where fraud or wilful default has been committed by any person in connection with or in relation to tax (now found in s 74(2) of the ..... the economic and commercial basis of what would likely have happened if the taxpayer had not entered into the arrangement constituting tax avoidance (see, for example, s 99(3)(a) of the 1976 new zealand act and miller v commissioner of inland revenue [2001] 3 nzlr 316 at [22], where lord hoffmann stated that "[t]he commissioner's duty is to make an assessment with regard to what in his opinion was likely to have happened if there had been no scheme"); or, (c) the tax liability if ..... . section 89 now provides that the comptroller may sue for "tax, interest and any penalty imposed under this act and any sum due to the government under sections 44, 44a and 45" by way of a specially endorsed writ ..... notwithstanding the provisions of any other written law, tax, interest and any penalty imposed under this act and any sum due to the government under sections 44, 44a and 45, may be sued for by way of a specially endorsed writ of summons ..... may not avail the comptroller in the present appeals as the mistakenly paid tax refunds that the comptroller now wishes to recover from aqq might not readily be categorised as "tax, interest and any penalty" .....
Tag this Judgment!Court : Singapore Supreme Court
..... we further observe that there has been a proliferation of new investment options since wells v wells was decided, such as low-cost index funds and real estate investment trusts, which may provide a less risky alternative to purchasing individual stocks and shares while still promising a rate of return that substantially exceeds inflation in the long ..... example is the case of katijah binti abdullah v lee leong toh and another [1940] mlj 87, where the court explained its decision for awarding $2,000 in damages for lfe and pain and suffering in the following terms (at 89): as to damages claimed by the plaintiff, i take into account the fact that her special aptitude for bangsawan work has been destroyed: it is obvious that the lack of an arm would reduce her value as a dancer and singer of ..... in doing so, the court took note of counsel's submission (at [13]) that under the (now repealed) retirement age act (cap 274a, 1994 rev ed), the "normal retirement age" had been raised to 65 (this seems to have been a mistake as 60 was the correct figure at that time), but also took into account (at [15]) the fact ..... is that no one can confidently predict the direction and gradient of future interest rate changes, and given the numerous imponderables involved, we do not think the courts should peg the discount rate for accelerated receipt - which is supposed to represent the average rate of return over a plaintiff's remaining working lifespan - to the prevailing fixed deposit interest rates. 37. .....
Tag this Judgment!Court : Singapore Supreme Court
..... forth in this lease with the object and intention that the whole of the agreement between the landlord and the tenant shall be set forth herein (save for any terms or modifications thereof or supplements thereto which may be expressly agreed in writing between the parties), and shall in no way be modified by any discussions which may have ..... plaintiff also seeks to recover the following sums from the defendant as damages for negligent misrepresentation pursuant to s 2(1) of the act: (a) the sum of $13,272.00 being the stamp duty paid on the sub-lease; (b) the sum of $885,685.90 being the cost of the fitting-out works; (c) the sum of $2,700.51 being utilities charges it paid for the months of april and may 2011; (d) the sum of $78,216.88 ..... the court of appeal (lord denning mr dissenting) held that the defendant had failed to discharge its burden of proof under section 2(1) of the act because it had not shown any objectively reasonable ground to prefer the carrying capacity given in lloyd's register, even though it was ordinarily reliable, ..... responsible at its own expense for obtaining and keeping in force all approvals, consents, licences and permits necessary for the conduct of its business at the demised premises and for ensuring that the terms and conditions of such approvals, consents, licences and permits are strictly adhered to and to indemnify the landlord against any consequences or proceedings arising from the tenant's default in complying with the provisions ..... real estate broker .....
Tag this Judgment!Court : Singapore Supreme Court
..... relevant (see [69], [73] and [84]-[96] above); (h) the doctrine of initial interest confusion has no application in singapore (see [112][116]); (i) where the field of trade in which the defendant in infringement proceedings or the applicant for registration operates is in close proximity or is a natural extension of that of the incumbent's business, damage in the form of a restriction of business expansion opportunities will generally be inferred (see [125][126]) above; and (j) ..... about the goods or services; or acquired, where words that do have a meaning and might well say something about the good or services, yet come to acquire the capacity to act as a badge of origin through long-standing or widespread use (see windsurfing chiemsee produktion und vertriebs gmbh v boot und segelzubehor walter huber and franz attenberger [1999] etmr 585 ( ..... there is no indication within the act itself that these sections should be interpreted differently, and we have previously observed in passing that the approach to determining confusion for the purpose of opposition to registration is no different than that in an infringement action (see hai tong at [84(b)] and [85(a)], valentino globe bv v pacific rim industries inc [2010] 2 ..... and 37 of the international classification of goods and services ("icgs") since 2005 (relating to real estate and construction services respectively), and in classes 41 (relating to entertainment services) and 42 (relating ..... the now- repealed trade marks act 1938 (c .....
Tag this Judgment!Court : Singapore Supreme Court
..... been imposed is being recalibrated by reason of the totality principle, the sentencing judge not only demonstrates principled adherence to the applicable sentencing benchmarks but also ensures that the integrity of those benchmarks for the discrete offences is not affected by the recalibration that he has done in the particular case that is before him by reason of the particular facts and circumstances at hand. 67. ..... . the dpp relied on the following speech of the minister for home affairs in moving the misuse of drugs (amendment) act 1998 (act 20 of 1998), which introduced a number of changes including statutory minimum sentences for repeat drug consumption (see singapore parliamentary debates, official report (1 june 1998) vol 69 at cols 42-44): it is ..... would no longer be possible in relation to default sentences - see s 319(b)(v) of the cpc, which directs that all sentences of imprisonment imposed in default of payment of a fine must be run ..... consecutively and she reasoned as follows at [19] of the gd: pursuant to section 307(1) of the criminal procedure code (revised 2012 edition), the sentences for at least 2 of the offences must run consecutively. ..... r v greaves (claude clifford) [2011] 1 cr app r (s) 8, where the court observed (at 84): where the offenders are one and the same, if the conduct involved in the proceeds of crime act offence in reality adds nothing to the culpability of the conduct involved in [the] primary offence, there should be no additional penalty. .....
Tag this Judgment!Court : Singapore Supreme Court
..... : the defendants are both occupiers of amk station, and the plaintiff was a lawful visitor to amk station, having paid a fee to the defendants' ticketing agents for the use of amk station ; (c) breach of statutory duty: the defendants failed to take adequate measures to prevent people from falling from a height, in breach of paragraph 27 of the fifth schedule of the building control regulations 2003 (cap 29, s 666/2003) ("the regulations ..... a reasonably careful and skilful body of persons, carrying on the work of such a transport undertaking [charlesworth and percy on negligence (sweet and maxwell, 12th ed, 2010) at para 10-100] those responsible for the operation of the service, the rolling stock, track and signalling, "shall use care and diligence so that no accident shall happen' [wright v midland ry (1873) lr 8 ex 137 at 140 ..... the court identified the key question in the following terms (at 423): from what date would a reasonable employer, with proper but not extraordinary solicitude for the welfare of his workers, have identified the problem of excessive noise in his yard, recognised that it was capable of solution, found a possible solution, weighed up the potential advantages and ..... where an application to the commissioner of building control for approval of the plans of those building works under section 5(1) of the act is made on or after 1st january 2004. ..... four languages, forbidding persons from going down to the tracks and notifying them of the penalty for doing so. .....
Tag this Judgment!Court : Singapore Supreme Court
..... section 52 of the stamp duties act provides that an instrument chargeable with stamp duty shall not be admitted in evidence in civil proceedings unless it is duly stamped ..... (a) i gave the plaintiff judgment on premises a in the sum of $87,744.72 plus interest ("1st order"); (b) i gave the defendant unconditional leave to defend the plaintiff's claim in respect of premises b ("2nd order"); (c) i entered judgment against the defendant for damages to be assessed arising from the defendant's repudiatory breach of the sub lease of premises a ("3rd order"); (d) i fixed the costs of the application at $5,000 and ordered the defendant to pay the plaintiff half of that sum ..... amounts to a lease whether or not the person making the promise has a a valid right over the property out of which he can carve and convey a leasehold interest (see bright, "leases, exclusive possession and estates" (2000) 116 lqr 7; dixon, "the non-proprietary lease: the rise of the feudal phoenix" (2000) 59 clj 25). ..... the evidence act does not repeal all common law rules of evidence, merely those that are inconsistent with the rules of evidence set out in the act (see margolis, "the concept of relevance" (1990) 11 sing lr 24 at p ..... had breached its obligation to pay rent under the sub-lease of premises b, (2) whether the plaintiff had validly exercised its right of re-entry over premises b and (3) whether the provision in the sub-lease of premises b for interest on unpaid arrears at 5% per month was a penalty clause. .....
Tag this Judgment!Court : Singapore Supreme Court
..... plaintiff referred to the "endurance 1" [1998] 3 slr(r) 970 at [41], which cited data general (canada) ltd v molnar systems group inc and corporation of the town of lindsay (1991) 85 dlr (4th) 392 ("data general') for the proposition that the purpose of the offer to settle regime was to "encourage the termination of litigation by agreement of the parties - more speedily and less expensively than by judgment of the court at the end of the trial. ..... (6) where a cause of action under section 10 of the civil law act (chapter 43) and a cause of action under section 20 of that act are joined in an action, with or without any other cause of action, the causes of action under those sections shall, for the purpose of paragraph (5), be treated as one cause of action ..... in lie djioe boei alias lee yew wee executor of the estate of lioe soei tjin alias liu swee chin (or lie soei tjin also known as liu swee chin, deceased) v huang han jiang (alias huang han jiang) [2000] sghc 107 at [9], the defendant made a calderbank ..... along with the enactment of o 22a, o 22 r 13 was repealed and the calderbank offer was effectively replaced by the offer to settle mechanism in o 22a ..... as such, "[t]he further prospect of a super- added costs penalty if a reasonable offer be not accepted is a salutary inducement to an offeree to undertake this often painful task" (at 13). 48 ..... the default position is that where a party accepts the payment, he is only entitled to costs up to the time of receipt of the notice of .....
Tag this Judgment!Court : Singapore Supreme Court
..... that it was the expectation, let alone the obligation, of the parties that, in any area of activity in which room was left for manoeuvre or further negotiation, they were not at liberty to take into account their own financial position and act in the manner most beneficial to them, short of bad faith or breach of an express term of the contract. ..... however, he did not settle on a definite view on the matter, and merely made reference to that section of jolley (hc) quoted at [56] above (see [34] of rhodia): that there is a distinction between best endeavours and reasonable endeavours and that the latter is less stringent than the former is not only supported by the decision of ..... lays down the following propositions regarding a "best endeavours" obligation: (a) the obligor has a duty to do everything reasonable in good faith with a view to procuring the contractually-stipulated outcome within ..... leong gen ed) (academy publishing, 2012) relied upon by kse (at para 22.014): it seems almost too obvious to state as a principle, but damages may only be awarded if the promise[e]-claimant proves that the defaulting promisor's breach of contract caused the loss sustained by the promisee ..... operation and extent of an "all reasonable endeavours" obligation, specifically relating to whether an obligor is required to sacrifice its own commercial interests in fulfilling its obligation, is cpc group ltd v qatari diar real estate investment co [2010] ewhc 1535 (ch) ("cpc group"). ..... court: without any penalty? a .....
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