17 Sept 2003
RE KIBUN HONG KONG CO LTD
- Citation
- RE KIBUN HONG KONG CO LTD
- Court
- Court of First Instance
- Case number
- HCA2207/2003
The claim was struck out and the amendments disallowed because the plaintiff's central allegations of deliberate fraud and conspiracy were the very issues decided adversely against him by the taxation master in final terminology; the fraud allegations are insufficiently particular and cannot be cured, and permitting the action would constitute an abusive collateral attack on a final determination.