Decision by the Board

34. In determining the amount of compensation to be awarded for land acquired under this Act, the Board shall not take into consideration —

    1. the degree of urgency which has led to the acquisition;

    2. any disinclination of the person interested to part with the land acquired;

    3. any damage sustained by the person interested which, if caused by a private person, would not be a good cause of action;

    4. any damage which is likely to be caused to the land acquired after the date of the publication of the notification under section 5 ↗ (opens in new tab) by or in consequence of the use to which it will be put;

    5. any increase to the value of the land acquired likely to accrue from the use to which it will be put when acquired;

    6. any outlay on additions or improvements to the land acquired, which was incurred after the date of the publication of the notification under section 5 ↗ (opens in new tab), unless the additions or improvements were necessary for the maintenance of any building in a proper state of repair, and were carried out with the approval of the Commissioner of Lands;

    7. oral or documentary evidence of any conveyance, assignment, transfer or other disposition affecting the acquired land, unless the instrument has been duly stamped and registered in the Registry of Land Titles and Deeds and filed with the Chief Assessor of Property Tax 6 months prior to the date of the publication of the notification under section 5 ↗ (opens in new tab); or

    8. evidence of sales of comparable properties, unless the Board is satisfied that the sales are made bona fide and not for speculative purposes and the onus of proving that the transactions are made bona fide and not for speculative purposes shall lie with the appellant.

33. —(1) In determining the amount of compensation to be awarded for land acquired under this Act, the Board shall take into consideration the following matters and no others:

    1. where the date of acquisition of the land is on or after 12th February 2007, the market value of the acquired land —

       1. as at the date of the publication of the notification under section 3(1) ↗ (opens in new tab) if the notification is, within 6 months from the date of its publication, followed by a declaration made under section 5 ↗ (opens in new tab) in respect of the same land or part thereof; or

       2. as at the date of the publication of the declaration made under section 5 ↗ (opens in new tab), in any other case;

    2. any increase in the value of any other land (such as contiguous or adjacent land) of the person interested likely to accrue from the use to which the land acquired will be put;

    3. the damage, if any, sustained by the person interested at the time of the Collector’s taking possession of the land by reason of severing that land from his other land;

    4. the damage, if any, sustained by the person interested at the time of the Collector’s taking possession of the land by reason of the acquisition injuriously affecting his other property, whether movable or immovable, in any other manner;

    5. if, in consequence of the acquisition, he is compelled to change his residence or place of business, the reasonable expenses, if any, incidental to that change; and

    6. if, in consequence of the acquisition, any reissue of title is necessary, the fees or costs relating to survey, issue and registration of title, stamp duty and such other costs or fees which may reasonably be incurred.

33. (2) If the value of any other land of the person interested likely to accrue from the use to which the land acquired will be put is increased, the increase is to be set-off only against the amount of compensation that would otherwise be payable under subsection (1)(c) or (d) or both, where applicable.
    
    (2) [Deleted by Act 19/2007 wef 07/05/2007]
    (3) [Deleted by Act 19/2007 wef 07/05/2007]
    (4) [Deleted by Act 19/2007 wef 07/05/2007]
    (5) For the purposes of subsection (1)(a) —

    1. [Deleted by Act 19/2007 wef 07/05/2007]

    2. if the value of the land is increased by reason of the use thereof or of any premises thereon in a manner which could be restrained by any court or is contrary to law or is detrimental to the health of the occupiers of the premises or to public health, the amount of that increase shall not be taken into account;

    3. [Deleted by Act 19/2007 wef 07/05/2007]

    4. if any land in respect of which a value has been stated by or with the knowledge or consent of the owner thereof in any affidavit, return or other document required to be made or delivered to any public officer under the provisions of any written law and accepted by him at that value for the purposes of assessing the tax or duty payable thereon where the statement was made within two years of the date of the notification under section 5(1) in respect of the land, the market value of the acquired land at the date of the statement shall be deemed not to exceed the value therein contained;

    5. the market value of the acquired land shall be deemed not to exceed the price which a bona fide purchaser might reasonably be willing to pay, after taking into account the zoning and density requirements and any other restrictions imposed by or under the Planning Act (Cap. 232) as at the date of acquisition and any restrictive covenants in the title of the acquired land, and no account shall be taken of any potential value of the land for any other use more intensive than that permitted by or under the Planning Act as at the date of acquisition.

    6. [Deleted by Act 19/2007 wef 07/05/2007

(6) For the purposes of this section, the date of acquisition of any land shall be the date of the publication of the notification under section 5(1) ↗ (opens in new tab) declaring that that land is needed for the purpose specified in the declaration.

The general rule is that where the award by the Appeals Board exceeds the award by the Collector of Land Revenue, the Collector of Land Revenue shall pay costs of the appeal to you (see section 32(2) of the Land Acquisition Act ↗ (opens in new tab)). However, the Appeals Board shall not make a costs order in your favour if your claim exceeds the award by 20% or more (see section 32(4) of the Land Acquisition Act ↗ (opens in new tab)).

If the Appeals Board is of the opinion that you have made a claim that was so excessive or that you were so negligent in putting your case before the Collector of Land Revenue that the Appeals Board should make a deduction from the costs award in your favour, or order that you pay part of the Collector of Land Revenue’s costs, the Appeals Board may make such order as to costs as it may think fit.

In addition, in appeals pertaining to land, in respect of which the date of acquisition was on or after 29 September 2014, if the Appeals Board is of the opinion that a person who is not a party to the appeal (such as your valuers or solicitors) has been responsible for unnecessarily or unreasonably protracting, adding to the costs or complexity of the appeal or has put any party to unnecessary expense, the Board may order this third party to pay costs to you or any other party to the proceedings.

(Section 32(3) of the Land Acquisition Act ↗ (opens in new tab)).

The relevant rule is section 32(1) of the Land Acquisition Act. Where:

(a) the amount awarded by the Appeals Board is equal to or less than the sum awarded by the Collector of Land Revenue; or

(b) where an appeal is withdrawn without agreement between you and the Collector of Land Revenue as to costs, costs of the appeal shall be paid by you to the Collector of Land Revenue.

(Section 32(1) of the Land Acquisition Act ↗ (opens in new tab)).

Where the award as determined by the Appeals Board exceeds $5,000, the appellant or the Collector of Land Revenue may appeal to the Court of Appeal from the decision of the Appeals Board upon any question of law (section 29(2) of the Land Acquisition Act ↗ (opens in new tab)).