31 Aug 1976
COMMISSIONER OF INLAND REVENUE v. NG SHIK HO
- Citation
- COMMISSIONER OF INLAND REVENUE v. NG SHIK HO
- Court
- District Court
- Case number
- DCCJ4526/1975
The defence was hopeless and struck out: an assessor is empowered by the proviso to s59(1) or by s60(1) to make assessments (which may include estimating) at any time, s75(4) bars challenging the correctness of the tax in recovery proceedings, and there was no pleaded material to demonstrate the assessor acted unreasonably so as to render the assessment a nullity.