16 Apr 2013
THE COMMISSIONER OF INLAND REVENUE v. CHING YEUNG COLOUR PRINTING CO LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. CHING YEUNG COLOUR PRINTING CO LTD
- Court
- District Court
- Case number
- DCTC2774/2012
Section 75(4) IRO precludes the court from entertaining pleas that the tax assessment is excessive or incorrect; the defendant's grounds (incorrect assessment, negotiations/legitimate expectation, hardship, constitutional challenge) fail or were not properly pleaded and the defence discloses no reasonable defence; judgment entered for the plaintiff for the claimed sum with interest and costs.