20 Mar 2001
TAK WING INVESTMENT CO. LTD. v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- TAK WING INVESTMENT CO. LTD. v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Case number
- CACV167/2001
Judicial review cannot be used to obtain a stay of tax enforcement proceedings barred by the statutory scheme (s71(2) and s75(4)); however where there is an arguable complaint of unreasonable delay under s64(2) the appropriate remedy is mandamus and leave to apply for judicial review limited to that remedy should be granted.