Comptroller of Property Tax

Comptroller of Property Tax is a government agency in Singapore's legal system. The party has been involved in 8 cases in Singapore's courts. Represented by 10 counsels. Through 2 law firms. Their track record shows a 50.0% success rate in resolved cases.

Legal Representation

Comptroller of Property Tax has been represented by 2 law firms and 10 counsels.

Law Firm	Cases Handled	Counsels
Inland Revenue Authority of Singapore (Law Division)	1 case	Pang Mei Yu Quek Hui Ling Shawn Joo Jian Hua Lau Kai Lee Foo Hui Min Michelle Chee
Inland Revenue Authority of Singapore	1 case	Pang Mei Yu Quek Hui Ling Shawn Joo Jian Hua Lau Kai Lee Julia Mohamed Michelle Chee Joanna Yap Ong Keng Loon Tham Siok Peng

Case Complexity Analysis

Analysis of Comptroller of Property Tax's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.8
Complex Cases: 0 (0.0%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	22.5 parties avg	2.5	25.0%
Partial	13.0 parties avg	3.0	12.5%
Won	42.8 parties avg	2.8	50.0%
	13.0 parties avg	3.0	12.5%

Complexity Trends Over Time

Year	Cases	Average Parties
2021	13.0 parties avg	3.0
2020	13.0 parties avg	3.0
2014	12.0 parties avg	2.0
2012	12.0 parties avg	2.0
2008	23.0 parties avg	3.0
2007	13.0 parties avg	3.0
2005	13.0 parties avg	3.0

Case Outcome Analytics

Analysis of Comptroller of Property Tax's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	2(25.0%)	25.0%
Partial	1(12.5%)	12.5%
Won	4(50.0%)	50.0%
	1(12.5%)	12.5%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	35,000.00	8,750.004 cases	4

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2021	1 1	Won: 1 cases (100.0%)
2020	1 1	Won: 1 cases (100.0%)
2014	1 1	Lost: 1 cases (100.0%)
2012	1 1	Won: 1 cases (100.0%)
2008	2 11	Lost: 1 cases (50.0%) Partial: 1 cases (50.0%)
2007	1 1	: 1 cases (100.0%)
2005	1 1	Won: 1 cases (100.0%)

Case History

Displaying all 8 cases

No.	Case	Decision Date	Role	Outcome
1	2021-sgca-40 20 Apr 2021	20 Apr 2021	Respondent, Appellant	WonAppeal upheld with costs of $35,000 awarded (assumed SGD, as the judgment originates from Singapore).
2	2020-sghc-10 15 Jan 2020	15 Jan 2020	Appellant	WonThe Chief Assessor's appeal was allowed, meaning the wind tunnel is not exempt from property tax.
3	2014-sgca-9 23 Jan 2014	23 Jan 2014	Respondent	LostAppeal dismissed. Assumed SGD, as the judgment originates from Singapore.
4	2012-sghc-237 27 Nov 2012	27 Nov 2012	Respondent	WonThe application by BFC Development LLP was dismissed with costs to be paid by the Applicant to the Comptroller. Assumed SGD as the judgment originates from Singapore.
5	2008-sgca-43 27 Oct 2008	27 Oct 2008	Respondent	PartialThe Chief Assessor's decision to include the special levy in the annual value was upheld, but the issue relating to the sinking fund was remitted back for determination.
6	2008-sgca-15 26 Mar 2008	26 Mar 2008	Appellant	LostThe appeal to include the cooling machinery and pipelines in the property tax assessment was dismissed.
7	2007-sghc-210 04 Dec 2007	04 Dec 2007	Respondent	Unknown
8	2005-sghc-219 28 Nov 2005	28 Nov 2005	Respondent	WonMotion dismissed with costs to be paid by the Management Corporation Strata Title Plan Nos 1298 and 1304. Assumed SGD as the judgment originates from Singapore.