Procedure
3 cases · October 2024 to February 2026
Case Volume by Year
1 24
2 26
2024–2026
Key Issues & Sub-Topics
Appeal — Non-Compliance — Failure to serve Notices of Appeal and to file and serve Records of Appeal within prescribed time — No extension sought — Wrong mode of appeal under Order 55 instead of Order 55A ROC 2012 — Non-compliances fundamental and not curable under Order 1A or Order 2 r 1 — Appeals incompetent — Merits academic — Appeals struck out with costs. 2 Stay of proceedings — Pending hearing before Special Commissioners of Income Tax — Whether proceedings should be stayed — Concurrent remedies — Discretion of Court 1
Appeal — Non-Compliance — Failure to serve Notices of Appeal and to file and serve Records of Appeal within prescribed time — No extension sought — Wrong mode of appeal under Order 55 instead of Order 55A ROC 2012 — Non-compliances fundamental and not curable under Order 1A or Order 2 r 1 — Appeals incompetent — Merits academic — Appeals struck out with costs. 2 cases
Stay of proceedings — Pending hearing before Special Commissioners of Income Tax — Whether proceedings should be stayed — Concurrent remedies — Discretion of Court 1 case
Key Statutes
Rules of Court 2012
cited in 3 cases Employment Act 1955 (Cap 265)
cited in 2 cases Income Tax Act 1967 (Cap 53)
cited in 1 case