Comptroller of Income Tax v BJX: Application for Stay of Execution
The High Court of Singapore heard an application by BJX for a stay of execution of an order allowing the production of documents in Originating Summons No 184 of 2013, which was filed by the Comptroller of Income Tax. The court, presided over by Andrew Ang J, dismissed BJX's application, finding no special circumstances to justify a stay, and ordered costs of $1,200 to the Comptroller.
1. Case Overview
1.1 Court
High Court1.2 Outcome
Application dismissed.
1.3 Case Type
Tax
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
Application by BJX for a stay of execution of an order allowing the production of documents. The court dismissed the application, finding no special circumstances.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Comptroller of Income Tax | Applicant | Government Agency | Application granted | Won | Alvin Chia, Patrick Nai |
| BJX | Respondent | Corporation | Application dismissed | Lost | Noelle Seet, Guo Longjin |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Andrew Ang | Judge | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Alvin Chia | Inland Revenue Authority of Singapore (Law Division) |
| Patrick Nai | Inland Revenue Authority of Singapore (Law Division) |
| Noelle Seet | RHTLaw Taylor Wessing LLP |
| Guo Longjin | RHTLaw Taylor Wessing LLP |
4. Facts
- The Comptroller of Income Tax sought an order for the release of documents concerning BJX.
- The order was granted on 5 July 2013.
- BJX applied for a stay of execution of the order.
- BJX had not filed an appeal against the order.
- BJX claimed disclosure of confidential information would cause irreparable loss.
5. Formal Citations
- Comptroller of Income Tax v BJX, Originating Summons No 184 of 2013 (Summons No 3474 of 2013), [2013] SGHC 145
6. Timeline
| Date | Event |
|---|---|
| Comptroller of Income Tax filed Originating Summons No 184 of 2013 | |
| Court granted the Order in favour of the Comptroller | |
| BJX filed Summons No 3474 of 2013, praying for a stay of execution of the Order | |
| Court dismissed BJX’s application for a stay of execution | |
| Agreement between Singapore and India for Avoidance of Double Taxation came into force | |
| Second Protocol to the Singapore-India DTA signed | |
| Second Protocol to the Singapore-India DTA came into force |
7. Legal Issues
- Stay of Execution
- Outcome: The court dismissed the application for a stay of execution.
- Category: Procedural
- Related Cases:
- [2010] SGHC 174
- [1990] 1 SLR(R) 772
8. Remedies Sought
- Stay of execution of order
9. Cause of Actions
- No cause of actions
10. Practice Areas
- Tax Litigation
- Civil Litigation
11. Industries
- No industries specified
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Strandore Invest A/S v Soh Kim Wat | High Court | Yes | [2010] SGHC 174 | Singapore | Cited for the principles governing a stay of execution pending appeal. |
| Lee Kuan Yew v Jeyaretnam Joshua Benjamin | Unknown | Yes | [1990] 1 SLR(R) 772 | Singapore | Cited to support the principle that strong grounds for appeal are not, by themselves, a reason for granting a stay. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Income Tax Act (Cap 134, 2008 Rev Ed) s 105J | Singapore |
| Rules of Court (Cap 322, R 5, 2006 Rev Ed) O 98 r 2 | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Stay of execution
- Confidential information
- Irreparable loss
- Special circumstances
- Foreseeable relevance
- Double Taxation Agreement
15.2 Keywords
- stay of execution
- income tax
- document production
- Singapore
- tax law
16. Subjects
- Tax
- Civil Procedure
17. Areas of Law
- Tax Law
- Civil Procedure