Raffles Town Club v Comptroller of Income Tax: Judicial Review of Income Tax Board of Review Appointment
Raffles Town Club appealed against assessments by the Comptroller of Income Tax. The chairman of the Income Tax Board of Review appointed Mr. Leslie Chew as deputy chairman. Raffles Town Club sought judicial review of this appointment, arguing Mr. Chew's past connections with the club could give rise to a reasonable apprehension of bias. The High Court held that section 79(3) of the Income Tax Act does not prevent a party from seeking judicial review and declared that Mr. Chew's resignation from the Club could give rise to questions concerning his impartiality.
1. Case Overview
1.1 Court
High Court1.2 Outcome
Application allowed in part.
1.3 Case Type
Tax
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
Raffles Town Club sought judicial review of the appointment of a deputy chairman to the Income Tax Board of Review. The court held that Section 79(3) of the Income Tax Act does not prevent such review.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Comptroller of Income Tax | Respondent | Government Agency | Neutral | Neutral | Foo Hui Min of Inland Revenue Authority of Singapore |
| Raffles Town Club Pte Ltd | Applicant | Corporation | Application allowed in part | Partial |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Choo Han Teck | Judge | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Foo Hui Min | Inland Revenue Authority of Singapore |
| Tay Yong Seng | Allen & Gledhill LLP |
| Muthu Arusu | Allen & Gledhill LLP |
| K Shanmugam | Allen & Gledhill LLP |
4. Facts
- Raffles Town Club appealed against assessments by the Comptroller of Income Tax.
- The amount involved in the appeals is more than $500 million.
- Mr. Goh appointed Mr. Leslie Chew as the deputy chairman of the Board to hear the Club’s appeals.
- Mr. Chew was a founder member of the Club.
- Mr. Chew resigned from the Club in October 2006.
- The Club argued Mr Chew's past connections could give rise to a reasonable apprehension of bias.
5. Formal Citations
- Re Raffles Town Club Pte Ltd, OS 603/2007, SUM 2147/2007, [2008] SGHC 46
6. Timeline
| Date | Event |
|---|---|
| Raffles Town Club formed. | |
| High Court decision giving leave to the Club to convene a scheme creditors’ meeting upheld by the Court of Appeal. | |
| Club filed appeals against the Comptroller. | |
| Scheme creditors’ meeting held. | |
| Scheme approved by the High Court. | |
| Mr Chew's claim for vouchers approved by the Club. | |
| Pre-hearing conference held. | |
| Mr Chew resigned from the Club. | |
| Mr Rajendran asked to be excused from hearing the appeals. | |
| Judgment reserved. |
7. Legal Issues
- Judicial Review
- Outcome: The court held that s 79(3) of the Income Tax Act does not prevent a party from seeking judicial review.
- Category: Procedural
- Apparent Bias
- Outcome: The court declared that Mr. Chew's resignation from the Club could give rise to questions concerning his impartiality as the deputy chairman of the Board hearing the Club’s appeals.
- Category: Substantive
8. Remedies Sought
- Order that the Board be restrained from appointing Mr Chew
- Declaratory orders
9. Cause of Actions
- Judicial Review
10. Practice Areas
- Tax Litigation
- Administrative Law
11. Industries
- Hospitality
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Rich v Christchurch Girls’ High School Board of Governors (No 1) | High Court | Yes | [1974] 1 NZLR 1 | New Zealand | Cited to illustrate a case where Parliament expressly permitted the principal to be present at meetings concerning student misconduct, even where natural justice concerns might arise. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Income Tax Act (Cap 134, 2008 Rev Ed) s 79(3) | Singapore |
| Income Tax Act (Cap 134, 2008 Rev Ed) s 79 | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Judicial review
- Income Tax Board of Review
- Apparent bias
- Deputy chairman
- Scheme creditor
- Natural justice
- Impartiality
15.2 Keywords
- Judicial review
- Income Tax Act
- Apparent bias
- Raffles Town Club
- Income Tax Board of Review
17. Areas of Law
| Area Name | Relevance Score |
|---|---|
| Apparent bias | 90 |
| Judicial Review | 80 |
| Administrative Law | 75 |
| Natural justice | 70 |
| Income Tax Board of Review | 70 |
| Taxation | 60 |
| Revenue Law | 60 |
16. Subjects
- Taxation
- Administrative Law
- Judicial Review