Question 1 Examine whether a refund of Stamp duty may be sought under Section 22(6) of the Stamp Duty Act (Cap 312) for the circumstances tabulated below in connection with rescinding or annulling a Sale and Purchase agreement for property and, wherever applicable, describe the appropriate circumstances that a taxpayer can seek a refund of Stamp duty. 1 Seller has frequent business travelling and is slow to prove his title to the property. 2 A purchaser, being a foreign person, did not obtain approval under the Residential Property Act (Cap 274) to acquire or purchase the property. 3 Seller fails to obtain the approval of any public authority to sell the property. (9 marks) Question 1 Examine whether a refund of Stamp duty may be sought under Section 22(6) of the Stamp Duty Act (Cap 312) for the circumstances tabulated below in connection with rescinding or annulling a Sale and Purchase agreement for property and, wherever applicable, describe the appropriate circumstances that a taxpayer can seek a refund of Stamp duty. 1 Seller has frequent business travelling and is slow to prove his title to the property. 2 A purchaser, being a foreign person, did not obtain approval under the Residential Property Act (Cap 274) to acquire or purchase the property. 3 Seller fails to obtain the approval of any public authority to sell the property. (9 marks)