9 Nov 1983
THE COMMISSIONER OF INLAND REVENUE HONG KONG v. CHOY SAU KAM AND ANOTHER
- Citation
- THE COMMISSIONER OF INLAND REVENUE HONG KONG v. CHOY SAU KAM AND ANOTHER
- Court
- Court of Appeal
- Case number
- CACV4/1983
Section 75(4) ousts the District Court's jurisdiction to hear defences amounting to a contention that the tax assessment is incorrect; the defendants' pleaded case challenged the correctness/validity of the assessments and therefore had to be struck out because the statutory objection and appeal scheme is the exclusive remedy.