Lord Wilberforce:

This appeal is from a judgment dated 29 September 1977 of the Court of Appeal in Singapore in which answers were given to questions raised by case stated under the Land Acquisition Act (Cap. 272) (the Act). The case was stated by the Appeals Board constituted under s. 19 of the Act.

The questions relate to the compulsory acquisition of land situate at Rattles Place, Singapore. On the Government Resurvey Map this land is marked as Lot 124 of Town Subdivision I: it has an area of 24,123 sq ft. It had on it a building occupied by the second appellant - Robinson and Co. (Singapore) Pte Ltd which will be referred to as the 'Trading Co'. This building was destroyed by fire on 21 November 1972. At this date the land was held under a 999 year lease, commencing 24 April 1826 by the Agent of the Commission for the Administration of the Estate of the Portuguese Missions in China at Singapore (the Portuguese Missions). The Portuguese Missions granted a lease dated 28 April 1969 to the first appellant, Robinson and Co. Ltd for 27 years commencing 1 July 1963. Robinson and Co. Ltd in turn granted an underlease dated 4 November 1969 to the Trading Co. for the unexpired portion of their sub-lease, less one day.

The following other dates are material:

(1) On 16 January 1973 the President of the Republic of Singapore made a declaration under s. 5 of the Act that the subject land was needed for public purposes. (2) On 17 January 1973 the declaration was published in the Government Gazette.

(3) On 7 February 1973 the collector of Land Revenue Singapore (the Collector) issued and served a notice under s. 8 of the Act.

(4) On 7 March 1973 the collector held an inquiry under s. 10 of the Act.

(5) On 21 May 1973 the period of six months from the total destruction of the building expired. Various other steps then followed in the acquisition proceedings: claims were submitted and an award and a corrected award were made by the collector. Then

(6) On 5 September 1974 the collector took possession of the subject land under s. 16 of the Act.

The relevance of the period of six months referred to under (5) above arises from the terms of the first proviso to s. 33(1) of the Act. The subsection, as it was at the relevant time, was as follows:

(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, namely:

(a) the market value at the date of the publication of the notification under sub-section (1) of s. 3 of this Act, if the notification is within six months from the date thereof followed by a declaration under s. 5 of this Act in respect of the same land or part thereof, or in order cases the market value at the date of the publication of the declaration made under s. 5 of this Act;

(b) any increase in the value of the other land of the person interested likely to accrue from the use to which the land acquired will be put;

(c) 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;

(d) 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 or his actual earnings; and

(e) 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:

Provided that in the case of an acquisition for any purpose specified in subsection (1) of s. 5 of this Act of any land devastated or affected directly or indirectly by fire, explosion, thunderbolt, earthquake, storm, tempest, flood or any act of God, or of any land immediately adjoining such devastated or affected

land as is required for any such purpose, the Board shall not, in the case