JTC Corporation v Hot Spring Stone: Statutory Interpretation of COVID-19 Rental Relief Measures

In JTC Corporation v Hot Spring Stone Pte Ltd, the High Court of Singapore addressed the issue of whether Hot Spring Stone, a tenant of JTC Corporation, was entitled to both a cash grant as an 'owner' under s 19D(1) of the COVID-19 (Temporary Measures) Act 2020 and a rental waiver as a 'tenant' under ss 19H and 19J of the same Act. The court, presided over by Justice Kwek Mean Luck, allowed JTC's appeal, holding that Hot Spring was not entitled to both forms of relief. The court granted summary judgment in favour of JTC for the full sum claimed in its prayer 1(b) of HC/SUM 762/2022 without reduction of the value of Hot Spring’s rental relief counterclaim.

1. Case Overview

1.1 Court

General Division of the High Court

1.2 Outcome

Appeal Allowed

1.3 Case Type

Civil

1.4 Judgment Type

Ex Tempore Judgment

1.5 Jurisdiction

Singapore

1.6 Description

The court addressed whether a deemed 'owner' receiving rental relief under s 19D(1) CTMA is also a 'tenant' entitled to rental waiver under ss 19H and 19J CTMA. The appeal was allowed.

1.7 Decision Date

2. Parties and Outcomes

Party NameRoleTypeOutcomeOutcome TypeCounsels
JTC CorporationAppellantStatutory BoardAppeal AllowedWonTan May Lian Felicia, Uma Jitendra Sharma, Punya Charan
Hot Spring Stone Pte LtdRespondentCorporationAppeal DismissedLostNg Yuen, Gabriel Teh
Attorney-GeneralIntervenerGovernment AgencyNeutralNeutralAilene Chou, Chong Yun Ling

3. Judges

Judge NameTitleDelivered Judgment
Kwek Mean LuckJudge of the High CourtYes

4. Counsels

Counsel NameOrganization
Tan May Lian FeliciaTSMP Law Corporation
Uma Jitendra SharmaTSMP Law Corporation
Punya CharanTSMP Law Corporation
Ng YuenMalkin & Maxwell LLP
Gabriel TehMalkin & Maxwell LLP
Ailene ChouAttorney-General’s Chambers
Chong Yun LingAttorney-General’s Chambers

4. Facts

  1. Hot Spring leased a non-residential property from JTC.
  2. Hot Spring received a cash grant of $123,360 from IRAS as an 'owner' under the CTMA.
  3. Hot Spring claimed an additional two months of rental waiver from JTC under the CTMA.
  4. The Assistant Registrar allowed the rental waiver, reducing the rental arrears owed by Hot Spring.
  5. JTC appealed the Assistant Registrar's decision regarding the rental waiver.
  6. The Attorney-General intervened in the appeal.

5. Formal Citations

    6. Timeline

    DateEvent
    Government Budget Statement released
    COVID-19 (Temporary Measures) (Amendment) Act 2020 passed
    IRAS issued notice to Hot Spring
    Cash grant disbursed to Hot Spring
    Registrar’s Appeal No 331 of 2022
    Hearing date
    Judgment date

    7. Legal Issues

    1. Statutory Interpretation of COVID-19 (Temporary Measures) Act 2020
      • Outcome: The court held that a deemed 'owner' who receives a cash grant for rental relief under s 19D(1) of the CTMA is not a 'tenant' for the purposes of ss 19H and 19J of the CTMA and is consequently not entitled to receive rental waiver under those provisions.
      • Category: Substantive
      • Sub-Issues:
        • Purposive approach to statutory interpretation
        • Interpretation of 'owner' and 'tenant' under CTMA

    8. Remedies Sought

    1. Rental Arrears
    2. Summary Judgment

    9. Cause of Actions

    • Rental Arrears

    10. Practice Areas

    • Commercial Litigation

    11. Industries

    • Real Estate

    12. Cited Cases

    Case NameCourtAffirmedCitationJurisdictionSignificance
    Tan Cheng Bock v Attorney-GeneralCourt of AppealYes[2017] 2 SLR 850SingaporeCited for the three-step framework for purposive interpretation under s 9A of the Interpretation Act.

    13. Applicable Rules

    Rule Name
    No applicable rules

    14. Applicable Statutes

    Statute NameJurisdiction
    COVID-19 (Temporary Measures) Act 2020Singapore
    Property Tax Act (Cap 254, 2005 Rev Ed)Singapore
    Interpretation Act 1965 (2020 Rev Ed)Singapore

    15. Key Terms and Keywords

    15.1 Key Terms

    • COVID-19 (Temporary Measures) Act 2020
    • Rental Relief
    • Cash Grant
    • Rental Waiver
    • Owner
    • Tenant
    • Purposive Interpretation
    • PTO chain

    15.2 Keywords

    • COVID-19
    • rental relief
    • statutory interpretation
    • JTC
    • Hot Spring Stone

    16. Subjects

    • Statutory Interpretation
    • Rental Relief Measures
    • COVID-19 Legislation

    17. Areas of Law

    • Statutory Interpretation
    • Construction Law
    • Contract Law