- Will my appeal deposit be used for making any payments relating to my appeal and if so, what are these payments?
- The appeal deposit is a payment to the Accountant-General, as security for costs of your appeal. The money will be banked into the Accountant-General's account. If the Appeals Board orders you at the end of the hearing of your appeal to pay costs of the appeal to the Collector of Revenue, the deposit may be used to satisfy the costs order.
- How do I calculate the amount of appeal deposit which I need to pay to the Accountant-General?
An appeal deposit must be one-third of the award, or $5,000, whichever is lower (section 23(1) of the Land Acquisition Act). The following two examples are given by way of illustration, to demonstrate how the appeal deposit should be calculated:
Amount of award = $14,000.
One-third of the award = 1/3 x $14,000 = $4,666.66667, which should be rounded down to the nearest cent, ie, $4,666.66
Since $4,666.66 is less than $5,000, the appeal deposit required is $4,666.66.
Amount of award = $100,000
One-third of the award = 1/3 x $100,000 = $33,333.33..., which should be rounded down to the nearest cent, ie, $33,333.33.
Since $33,333.33 is greater than $5,000, the appeal deposit required is $5,000.
What will happen if I have not deposited or authorised to be deposited my appeal deposit within 14 days (if the date of acquisition is before 29 September 2014) or 28 days (if the date of acquisition is on or after 29 September 2014) from the date of the award, and have not obtained Collector's waiver of appeal deposit?
The appeal which you have lodged shall be deemed to be withdrawn. That means that the appeal will not be allowed to proceed. If you require an extension of time to deposit or authorise the Collector of Revenue to deposit the appeal deposit after the 14 or 28-day (as the case may be) deadline imposed by section 23(1)(b) of the Land Acquisition Act, you would have to take out the appropriate interlocutory application for extension of time. The time stipulated in section 23(1) may be extended by the Appeals Board in its discretion and on such terms as it may see fit, as it is shown to the satisfaction of the Appeals Board that you were prevented from depositing or authorising the Collector of Land Revenue to deposit the appeal deposit in due time owing to absence from Singapore, sickness or other reasonable cause, and that there has been no unreasonable delay on your part (section 24(a) of the Land Acquisition Act).