5 Jul 1991
THE QUEEN v. KWOK HING FOR
- Citation
- THE QUEEN v. KWOK HING FOR
- Court
- Court of Appeal
- Case number
- CACC95/1991
The applicant was properly chargeable to profits tax as he carried on a trade; section 51(5) deems the signed returns to be by and cognizable to the applicant; the evidence and admissions permitted the trial judge to infer wilfulness and intent to evade tax; documents were admissible by virtue of a valid warrant and the applicant's admissions under section 65C CPO; accordingly there were no grounds to grant leave to appeal against conviction.