17 Dec 2008
THE COMMISSIONER OF INLAND REVENUE v. NGAI LIK ELECTRONICS CO LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. NGAI LIK ELECTRONICS CO LTD
- Court
- District Court
- Case number
- DCTC6110/2007
The Court held that s.75(4) IRO validly prevents the court in tax recovery proceedings from entertaining pleas that the tax is excessive, incorrect, subject to objection or under appeal; the Defendant's pleaded grounds alleging incorrect assessment or that tax had been paid are therefore barred and disclose no reasonable defence. Constitutional challenges to s.61A and s.75 were rejected on the facts and law presented and did not prevent summary determination. The application to set aside the Master's orders was dismissed.