26 Jan 2012
THE COMMISSIONER OF INLAND REVENUE v. GIANT ELECTRONICS LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. GIANT ELECTRONICS LTD
- Court
- District Court
- Case number
- DCTC3474/2011
The defence was struck out because it only sought to challenge the correctness of the tax assessment by claiming depreciation allowance; section 75(4) bars the court from entertaining such a plea in recovery proceedings, therefore the defence disclosed no reasonable defence and judgment was entered for the Commissioner.