17 Mar 2010
YUE YUEN MARKETING CO LTD AND OTHERS v. COMMISSIONER OF INLAND REVENUE
- Citation
- YUE YUEN MARKETING CO LTD AND OTHERS v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL49/2009
The court refused to quash the protective assessments because there was no established abuse of power or sufficient evidence of bad faith and it would be inappropriate to decide substantive tax liability on judicial review; however the Commissioner had inordinate delay in determining objections under IRO s.64(2) for years 1997/98 to 2002/03 and mandamus was granted compelling determination within six months.