3 Feb 2009
COMMISSIONER OF INLAND REVENUE v. NAM TAI TRADING CO LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. NAM TAI TRADING CO LTD
- Court
- District Court
- Case number
- DCTC4250/2008
Section 75(4) does not infringe Basic Law Art 35 or BORO Art 10 because the Part XI objection/appeal scheme (CIR determination, Board of Review and appeal to CFI/CA on points of law or by case stated) provides effective access to the courts in accordance with the Bryan line of authority; the Board is an independent specialised quasi-judicial tribunal and appellate review to courts of full jurisdiction (on points of law and under Edwards v Bairstow principles) suffices to protect rights. Consequently the pleaded Ultra Vires, Assessment and Non-Preclusion defences are precluded in tax recovery…