4 Jul 1987
THE COMMISSIONER OF INLAND REVENUE, HONG KONG v. SAM KWONG WEAVING FTY. \'1952\' LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE, HONG KONG v. SAM KWONG WEAVING FTY. \'1952\' LTD
- Court
- District Court
- Case number
- DCCJ3203/1986
Estoppel cannot be invoked to prevent or hinder the Commissioner from performing his statutory duty or exercising his statutory discretion to impose and recover a surcharge under the Inland Revenue Ordinance; the Commissioner lawfully assessed under s.59(3), the tax remained payable notwithstanding objection under s.71(2), the defendant was in default and liable to a 5% surcharge on the unpaid amount, and the amended defence disclosed no reasonable ground and was struck out.