11 Mar 2020
SUEN HUNG SHAN v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2020] HKCFI 418
- Court
- Court of First Instance
- Case number
- HCIA3/2017
Where the Board has heard a notice of appeal pursuant to s.68 and after that hearing determines that the appeal is out of time or refuses to extend time, that determination is a 'decision on an appeal under section 68' for the purposes of s.69 and is therefore capable of being the subject of an appeal with leave to the Court of First Instance; accordingly the strike out application was dismissed.