26 Apr 2001
Commissioner of Inland Revenue v. Group Harbour International Ltd.
- Citation
- Commissioner of Inland Revenue v. Group Harbour International Ltd.
- Court
- District Court
- Case number
- DCCJ1660/1999
Section 75(4) of the Inland Revenue Ordinance bars the District Court from entertaining objections to the Commissioner’s assessment, including alleged errors of law; the defendant's pleaded defence therefore disclosed no reasonable defence and must be struck out, and judgment is entered for the revised tax sum as the amount due and payable at the time of judgment.
- Assessment and recovery of tax under section 75
- Restriction on district court review of assessments
- Judicial review vs recovery proceedings
- Striking out defences
- Objection and appeal procedures under the iro