Chief Assessor & Comptroller of Property Tax v Van Ommeren Terminal (S) Pte Ltd

Core Citations

DISTINGUISHES

• Shell-Mex and B.P. Ltd v Holyoak

REFERS TO

• Tan Boon Yong v Comptroller of Income Tax
• People's Park Chinatown Development Pte Ltd ((in Liquidation)) v Schindler Lifts (S) Pte Ltd
• Pepper (Inspector of Taxes) v Hart

[See more]

• Gebrueder Buehler AG v Chi Man Kwong Peter and Others
• Hamp v Bygrave
• Hellawell v Eastwood and Others
• Commissioners of Inland Revenue v Joiner
• D'Eyncourt v Gregory

FOLLOWS

• Holland v Hodgson
• Material Trading Pte Ltd v DBS Finance Ltd

REPORTED OPINION OF in

• [1993] SGHC 148
• [1993] 3 SLR 489

NOT FOLLOWED in

• Chief Assessor and Another v First DCS Pte Ltd

REFERRED in

• Pan-United Marine Ltd v Chief Assessor

DISTINGUISHED in

• First DCS Pte Ltd v Chief Assessor
• Management Corporation Strata Title Plan Nos 1298 and 1304 v Chief Assessor and Comptroller of Property Tax

FOLLOWED in

• Pan United Marine Ltd v Chief Assessor

This document cites

• Shell-Mex and B.P. Ltd v Holyoak
• Pepper (Inspector of Taxes) v Hart
• Commissioners of Inland Revenue v Joiner
• Hellawell v Eastwood and Others
• Holland v Hodgson



See all quotations

• Re De Falbe. Ward v Taylor
• D'Eyncourt v Gregory
• D'Eyncourt v Gregory
• Leigh v Taylor
• Hamp v Bygrave
• Gebrueder Buehler AG v Chi Man Kwong Peter and Others
• People's Park Chinatown Development Pte Ltd ((in Liquidation)) v Schindler Lifts (S) Pte Ltd
• Tan Boon Yong v Comptroller of Income Tax
• Material Trading Pte Ltd v DBS Finance Ltd
• Interpretation Act 1965
• Property Tax Act 1960