Write-Up On The Ida v Singtel Case

On 30 May 2002, the High Court of Singapore rendered an important judgment relating to the law of restitution and the legal concept of a mistake of law. Following the Court of Appeal case of Management Corporation Strata Title No 473 v De Beers Jewellery Pte Ltd [2002] 2 SLR 1 which introduced the concept of mistake of law into the Singapore legal framework, the Info-communications Development Authority of Singapore ("IDA") claimed that it had made a mistake of law in grossing up for tax the compensation it paid to Singapore Telecommunications Ltd ("SingTel") for modification of SingTel’s licence pursuant to the former Telecommunications Authority of Singapore ("TAS") Act. This mistake led to an alleged overpayment by TAS to SingTel in the amount of $388 million.