Ang Tin Gee v Pang Teck Guan: Partnership Accounting Dispute over Japco and OCS Profits
In a dispute between Ang Tin Gee and Pang Teck Guan, partners in Japco TG International Enterprise, the High Court of Singapore addressed the taking of accounts following a prior decision. The court, presided over by Justin Yeo AR, considered the operating expenses and profits of Office Consumables Supplies (OCS), a business related to Japco. The court found in favor of Ang Tin Gee, ordering Pang Teck Guan to pay Japco $393,050.96 for OCS's unpaid operating expenses and $83,154.04 for OCS's net profits. Additionally, Pang Teck Guan was ordered to pay Ang Tin Gee $256,675.47 with interest, representing the final accounting between the partners.
1. Case Overview
1.1 Court
High Court1.2 Outcome
Judgment for Plaintiff
1.3 Case Type
Civil
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
Accounting dispute between partners Ang Tin Gee and Pang Teck Guan over profits from Japco and OCS. The court ordered Pang Teck Guan to pay Ang Tin Gee $256,675.47.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Ang Tin Gee | Plaintiff | Individual | Judgment for Plaintiff | Won | Lai Kwok Seng |
| Pang Teck Guan | Defendant | Individual | Orders against Defendant, Orders against Defendant, Orders against Defendant | Lost, Lost, Lost | Leslie Yeo Choon Hsien |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Justin Yeo | Assistant Registrar | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Lai Kwok Seng | Lai Mun Onn & Co |
| Leslie Yeo Choon Hsien | Sterling Law Corporation |
4. Facts
- Ang Tin Gee and Pang Teck Guan were equal partners in Japco TG International Enterprise.
- OCS was registered by Pang Teck Guan as a sole proprietorship and served as the selling arm of Japco.
- Japco funded OCS's start-up costs and operating expenses.
- The parties fell out on or about 7 April 2006.
- The Judge previously ordered the Defendant to render an account of OCS’s operating expenses and net profits.
- There was a significant amount of missing source documents in this accounting exercise.
5. Formal Citations
- Ang Tin Gee v Pang Teck Guan, Suit No 697 of 2010, [2013] SGHCR 26
- Ang Tin Gee v Pang Teck Guan, , [2011] SGHC 259
- Lim Chin San Contractors Pte Ltd v Shiok Kim Seng (trading as IKO Precision Toolings) and another appeal, , [2013] SGCA 6
- Lim Teck Cheng v Wyno Marine Pte Ltd (in liquidation), , [1999] SGCA 74
- Goh Nellie v Goh Lian Teck, , [2007] 1 SLR(R) 453
- Wing Joo Loong Ginseng Hong (Singapore) Co Pte Ltd v Qinghai Xinyuan Foreign Trade Co Ltd and another and another appeal, , [2009] 2 SLR(R) 814
- Lee Tat Development Pte Ltd v Management Corporation of Strata Title Plan No 301, , [2005] 3 SLR(R) 157
- Manganmal Jhamatmal Lalwani v NE Vickerama, , [1999] 3 SLR(R) 149
- Fidelitas Shipping Co Ltd v V/O Exportchleb, , [1966] 1 QB 630
- Thoday v Thoday, , [1964] P 181
- Turner v London Transport Executive, , [1977] ICR 952
- Arthur JS Hall v Simmons, Barratt v Ansell (t/a Seddon (a firm)), Harris v Scholfield Roberts & Hill (a firm), , [2000] 1 AC 615
- Ho Yew Weng Alan James v Poh Eng Wah Mark t/a SG Vehicles Trading, , [1997] SGHC 179
- Lee Kuan Yew v Tang Liang Hong & Anor, , [1997] 2 SLR(R) 862
- Lake v Lake, , [1955] P 336
6. Timeline
| Date | Event |
|---|---|
| Japco TG International Enterprise registered | |
| Partnership agreement signed | |
| Office Consumables Supplies registered | |
| Parties fell out | |
| Trial began | |
| Trial concluded | |
| Ang Tin Gee v Pang Teck Guan [2011] SGHC 259 decision issued | |
| Ms Chan’s Second Report filed | |
| Judgment issued |
7. Legal Issues
- Taking of Accounts
- Outcome: The court determined the amounts owed by the Defendant to Japco and the Plaintiff based on the taking of accounts.
- Category: Procedural
- Sub-Issues:
- Admissibility of evidence contradicting prior findings
- Scope of inquiry court's jurisdiction
- Related Cases:
- [2011] SGHC 259
- [2013] SGCA 6
- [1999] SGCA 74
- Issue Estoppel
- Outcome: The court held that the Defendant was precluded from revisiting findings of fact made in the prior judgment due to issue estoppel.
- Category: Procedural
- Sub-Issues:
- Revisiting prior findings of fact
- Binding nature of liability judgment
- Related Cases:
- [2013] SGCA 6
- [1999] SGCA 74
- [2007] 1 SLR(R) 453
- [2009] 2 SLR(R) 814
- [2005] 3 SLR(R) 157
- [1999] 3 SLR(R) 149
- [1966] 1 QB 630
- [1964] P 181
- [1977] ICR 952
8. Remedies Sought
- Account of Profits
- Payment of Monies Due
9. Cause of Actions
- Accounting
- Breach of Partnership Agreement
10. Practice Areas
- Commercial Litigation
- Accounting Disputes
- Partnership Disputes
11. Industries
- Trading
- Office Supplies
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Ang Tin Gee v Pang Teck Guan | High Court | Yes | [2011] SGHC 259 | Singapore | The judgment arises out of the decision of Belinda Ang J in this case and provides the background facts and orders made in the original case. |
| Lim Chin San Contractors Pte Ltd v Shiok Kim Seng (trading as IKO Precision Toolings) and another appeal | Court of Appeal | Yes | [2013] SGCA 6 | Singapore | Cited for the principle that the assessing court in a bifurcated trial is bound by the findings of the court at the liability stage. |
| Lim Teck Cheng v Wyno Marine Pte Ltd (in liquidation) | Court of Appeal | Yes | [1999] SGCA 74 | Singapore | Cited for the principle that the inquiry court in a bifurcated trial is bound by the findings of the court. |
| Goh Nellie v Goh Lian Teck | High Court | Yes | [2007] 1 SLR(R) 453 | Singapore | Cited for its exposition on the doctrine of res judicata and its three conceptually distinct principles. |
| Wing Joo Loong Ginseng Hong (Singapore) Co Pte Ltd v Qinghai Xinyuan Foreign Trade Co Ltd and another and another appeal | Court of Appeal | Yes | [2009] 2 SLR(R) 814 | Singapore | Cited for the principle of issue estoppel. |
| Lee Tat Development Pte Ltd v Management Corporation of Strata Title Plan No 301 | Court of Appeal | Yes | [2005] 3 SLR(R) 157 | Singapore | Cited for the four requirements that must be fulfilled before issue estoppel may be established. |
| Manganmal Jhamatmal Lalwani v NE Vickerama | High Court | Yes | [1999] 3 SLR(R) 149 | Singapore | Cited for the principle that issue estoppel may arise when a particular issue has been determined by a court at the liability stage of a bifurcated trial. |
| Fidelitas Shipping Co Ltd v V/O Exportchleb | Queen's Bench | Yes | [1966] 1 QB 630 | England and Wales | Cited for the principle that issue estoppel may arise when a particular issue has been determined by a court at the liability stage of a bifurcated trial. |
| Thoday v Thoday | Probate Division | Yes | [1964] P 181 | England and Wales | Cited for the elaboration of issue estoppel. |
| Turner v London Transport Executive | Employment Appeal Tribunal | Yes | [1977] ICR 952 | England and Wales | Cited for the principle that issue estoppel cannot begin to be established unless it can be ascertained with some degree of precision what it was that the dominant judgment decided. |
| Arthur JS Hall v Simmons, Barratt v Ansell (t/a Seddon (a firm)), Harris v Scholfield Roberts & Hill (a firm) | House of Lords | Yes | [2000] 1 AC 615 | United Kingdom | Cited for the principle that the law discourages re-litigation of the same issues except by means of an appeal. |
| Ho Yew Weng Alan James v Poh Eng Wah Mark t/a SG Vehicles Trading | High Court | Yes | [1997] SGHC 179 | Singapore | Cited for the principle that the registrar must assess the damages in accordance with the terms of the judgment. |
| Lee Kuan Yew v Tang Liang Hong & Anor | Court of Appeal | Yes | [1997] 2 SLR(R) 862 | Singapore | Cited for the principle that an appeal lies against the order made by the judge, and not the reasons he gives for his decision. |
| Lake v Lake | Court of Appeal | Yes | [1955] P 336 | England and Wales | Cited for the principle that an appeal lies against the order made by the judge, and not the reasons he gives for his decision. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| No applicable statutes | |
15. Key Terms and Keywords
15.1 Key Terms
- Japco TG International Enterprise
- Office Consumables Supplies
- Taking of accounts
- Operating expenses
- Net profits
- Final accounting
- Issue estoppel
- Res judicata
15.2 Keywords
- Partnership
- Accounting
- Profits
- Expenses
- Singapore
- Litigation
16. Subjects
- Partnership
- Accounting
- Civil Litigation
17. Areas of Law
- Partnership Law
- Accounting Law
- Civil Procedure
- Res Judicata
- Issue Estoppel