JUDGMENT

Gopal Sri Ram JCA:

[1] This appeal raises an interesting issue of some importance. It has to do with question whether monies held in a joint account are held by the account holders as joint tenants or as tenants in common. The facts giving rise to this issue may be shortly stated.

[2] As long ago as September 1970, Koh Hooi Cheow (whom I shall refer to as the testator) opened a joint account with Bangkok Bank Limited in Singapore. The co-holders of that account were his sons Koh Heng Jin (the respondent before us) and Koh Heng Teik. The testator paid several sums into the account in question. Later, in the same month, the testator passed away. He left a will dated 25 March 1970. He named his widow and the respondent in this appeal as executors. The will made several bequests and left the residue to the widow. A few months after the testator's demise, that is to say, on 11 May 1971, Koh Heng Teik passed away. The respondent thereby became the only surviving holder of the account in question. He did nothing about the account for some ten years. Then, on 22 October 1981, he emptied the account. He withdrew all the money in it - a sum of S$346,505.09 - and kept it for himself.