12 Mar 1993
Tang Kam Charn and another v. The Collector of Stamp Revenue
- Citation
- Tang Kam Charn and another v. The Collector of Stamp Revenue
- Court
- District Court
- Case number
- DCCJ26/1991
Collector's reassessments were not accepted because the Commissioner's valuations and comparables were unreliable and inadequately adjusted; the court, exercising its duty under s.14 to assess value, found the market value at the material date to be $400,000 and allowed the appeal, assessing stamp duty at $3,000 and ordering repayment of the overpaid amount of $6,000 to the appellants within 28 days.