THE COMMISSIONER OF INLAND REVENUE HONG KONG v. BORNEO GREENLAND & CO LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE HONG KONG v. BORNEO GREENLAND & CO LTD
- Court
- District Court
- Case number
- DCCJ5485/1976
Section 75(2) of the Inland Revenue Ordinance constitutes an express statutory code for recovery of tax and, applying the principle that where legislation prescribes the mode and forum for recovery no other mode is permissible, the court held that tax recoverable under the Ordinance is recoverable in the District Court only; accordingly the Small Claims Tribunal does not have jurisdiction over tax arrears governed by s.75 for amounts up to $3,000.