27 Jan 2021
Leave to appeal refused because no arguable question of law was identified; the Board's findings that the audited Hop Kee accounts were credible and that sums were directors' emoluments dealt with on the appellant's behalf within s11D(a) were supported by evidence and law and were not perverse or irrational.
17 Jan 2006
Computation of profit or loss (a statement of loss) is not an 'assessment' under sections 59, 60 and 62 of the Inland Revenue Ordinance; statements of loss are administrative and may be revisited to determine their effect on later years; the Commissioner validly revised the carried forward loss so as to remove an improperly carried forward loss and lawfully issued an additional assessment within the six-year limitation of section 60; the Board erred in treating the computation of loss as an assessment and in holding the Commissioner exceeded powers.
4 Jul 1987
Estoppel cannot be invoked to prevent or hinder the Commissioner from performing his statutory duty or exercising his statutory discretion to impose and recover a surcharge under the Inland Revenue Ordinance; the Commissioner lawfully assessed under s.59(3), the tax remained payable notwithstanding objection under s.71(2), the defendant was in default and liable to a 5% surcharge on the unpaid amount, and the amended defence disclosed no reasonable ground and was struck out.
7 Feb 1985
The Collector's assessment complied with the Stamp Duty Ordinance and became final after the statutory period; the defendant failed to prove the necessary elements of estoppel (no clear promise or representation inducing reliance and detriment), therefore the Collector can rely on the assessment and judgment is entered for the plaintiff.
31 Aug 1976
The defence was hopeless and struck out: an assessor is empowered by the proviso to s59(1) or by s60(1) to make assessments (which may include estimating) at any time, s75(4) bars challenging the correctness of the tax in recovery proceedings, and there was no pleaded material to demonstrate the assessor acted unreasonably so as to render the assessment a nullity.