Cheok Doris v Commissioner of Stamp Duties: Stamp Duty Refund on Rescinded Property Sale
In Cheok Doris v Commissioner of Stamp Duties, the High Court of Singapore heard an appeal by Cheok Doris against the Commissioner of Stamp Duties regarding the refund of stamp duty paid on a rescinded contract for the sale of property. The appellant argued that the vendor was unable to prove good title, entitling them to a refund under s 22(6)(a) of the Stamp Duties Act. The court, presided over by Choo Han Teck J, dismissed the appeal, finding that the appellant failed to discharge the burden of proving the vendor's inability to transfer good title. The court held that the Commissioner was entitled to assess ad valorem duty based on the stipulated land area in the agreement for sale. The judgment was delivered on 15 January 2010.
1. Case Overview
1.1 Court
High Court1.2 Outcome
Appeal dismissed
1.3 Case Type
Tax
1.4 Judgment Type
Judgment
1.5 Jurisdiction
Singapore
1.6 Description
Appeal regarding stamp duty refund on a rescinded property sale. The court dismissed the appeal, holding the appellant failed to prove the vendor's inability to prove title.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Commissioner of Stamp Duties | Respondent | Government Agency | Appeal dismissed | Won | Foo Hui Min of Inland Revenue Authority of Singapore Jimmy Oei of Inland Revenue Authority of Singapore |
| Cheok Doris | Appellant | Individual | Appeal dismissed | Lost |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Choo Han Teck | J | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Foo Hui Min | Inland Revenue Authority of Singapore |
| Jimmy Oei | Inland Revenue Authority of Singapore |
| Gan Hiang Chye | KhattarWong |
| Harleen Kaur | KhattarWong |
4. Facts
- The appellant and her husband entered into a contract to purchase a property at 96 Sophia Road.
- The purchase price was $6,000,000, and the appellant paid a $60,000 option fee.
- The contract was rescinded by mutual agreement, and the option fee was refunded.
- The Commissioner of Stamp Duties assessed the contract with $174,600 in ad valorem stamp duty.
- The appellant sought a refund of the stamp duty under s 22(6)(a) of the Stamp Duties Act.
- The appellant argued that the vendor was unable to prove good title due to discrepancies in the floor area calculation.
5. Formal Citations
- Cheok Doris v Commissioner of Stamp Duties, , [2010] SGHC 17
6. Timeline
| Date | Event |
|---|---|
| Option granted | |
| Option served on vendor | |
| Contract rescinded | |
| Originating Summons No 1263 of 2008 | |
| Judgment reserved | |
| Decision Date |
7. Legal Issues
- Refund of Stamp Duty
- Outcome: The court held that the appellant failed to prove that the vendor was unable to prove good title, and therefore the stamp duty was not refundable.
- Category: Substantive
- Sub-Issues:
- Vendor's ability to prove title
- Interpretation of s 22(6)(a) of the Stamp Duties Act
- Good Title
- Outcome: The court did not make a determination on whether the vendor was able to transfer good title.
- Category: Substantive
- Sub-Issues:
- Marketable title
- Obligation to deliver good title
8. Remedies Sought
- Refund of Stamp Duty
9. Cause of Actions
- Claim for Refund of Stamp Duty
10. Practice Areas
- Tax Law
- Real Estate Law
- Litigation
11. Industries
- Real Estate
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| No cited cases | |||||
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Stamp Duties Act (Cap 312, 2006 Rev Ed) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Stamp Duty
- Rescinded Contract
- Good Title
- Ad Valorem Duty
- Option Fee
- Marketable Title
15.2 Keywords
- stamp duty
- property sale
- rescinded contract
- good title
- refund
- Singapore
- High Court
17. Areas of Law
| Area Name | Relevance Score |
|---|---|
| Stamp Duty | 80 |
| Taxation | 75 |
| Land Title | 60 |
| Conveyance | 60 |
| Property Law | 50 |
| Contract Law | 50 |
| Civil Procedure | 30 |
16. Subjects
- Taxation
- Property Law
- Contract Law