ARW v THE COMPTROLLER OF INCOME TAX & Anor

ARW v THE COMPTROLLER OF INCOME TAX & Anor

The Court of Appeal held the Attorney-General has standing to be joined as intervener as guardian of the public interest; the High Court has jurisdiction to extend time under s28B(1) SCJA and the Denko factors justified the 15‑day extension; further evidence may be admitted to support genuinely new arguments and the...

Source-derived case information.

Citation
[2018] SGCA 85
Parties
Appellant: ARW; First Respondent: Comptroller of Income Tax; Second Respondent / Intervener: Attorney-General
Court
Court of Appeal
Jurisdiction
Singapore
Judgment Date
30 November 2018
Case Number
CA/CA 191/2017 ( CA/SUM 35/2018 ) |CA/CA 192/2017
Procedural Posture
Civil Appeal From High Court / Court of Appeal Judgment on Interlocutory Applications (joinder, Extension of Time, Admission of Further Evidence)
Outcome
Appeals in CA 191 and CA 192 dismissed
Legal Topics
Further Arguments, Further Evidence, Joinder / Intervention, Public Interest Privilege, Official Secrecy, Extension of Time, Discovery, Legal Professional Privilege
Source Language
english
Civil Procedure Evidence Law Administrative Law Tax Law Further Arguments Further Evidence Joinder / Intervention Public Interest Privilege +4 more

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Parties

ARW

Appellant

Comptroller of Income Tax

First Respondent

Attorney-General

Second Respondent / Intervener

Procedural Posture

Civil Appeal From High Court / Court of Appeal Judgment on Interlocutory Applications (joinder, Extension of Time, Admission of Further Evidence)

Legal Issues

  1. 1 Whether the Attorney-General has standing to intervene to raise public interest privilege
  2. 2 Whether court has jurisdiction and should grant extension of time under s 28B(1) SCJA to request further arguments
  3. 3 Whether further evidence may be admitted in support of further arguments and the test for admission

Ratio Decidendi

The Court of Appeal held the Attorney-General has standing to be joined as intervener as guardian of the public interest; the High Court has jurisdiction to extend time under s28B(1) SCJA and the Denko factors justified the 15‑day extension; further evidence may be admitted to support genuinely new arguments and the Two Affidavits were properly admitted in part to support public interest privilege and official secrecy; accordingly both appeals were dismissed and matters remitted to the High Court for further arguments.

Court Disposition

Appeals in CA 191 and CA 192 dismissed

Orders

  • Appeals dismissed
  • Attorney-General ordered joined as intervener in Relevant Applications