3 May 1985
CHAN KOON PING LAWRENCE AND ANOTHER v. COLLECTOR OF STAMP REVENUE
- Citation
- CHAN KOON PING LAWRENCE AND ANOTHER v. COLLECTOR OF STAMP REVENUE
- Court
- District Court
- Case number
- DCSA2/1984
The appeal is dismissed: where a car-park and flat are conveyed as separate and distinct matters within a single transaction the court looks to the instrument and applicable statutory provisions; artificial apportionment by purchasers to reduce duty is not permitted and the car-park is chargeable under Head 1(1)(e) (ad valorem voluntary disposition) rather than Head 1(1)(a).