25 Mar 1993
The Commissioner of Inland Revenue, Hong Kong v. Lee Lai Ping
- Citation
- The Commissioner of Inland Revenue, Hong Kong v. Lee Lai Ping
- Court
- District Court
- Case number
- DCCJ1541/1992
Article 10 does not apply to proceedings under Section 75 because tax assessments are administrative acts subject to full merits review by the Board of Review and courts under the Ordinance; therefore Sections 75(3) and (4) are not inconsistent with Article 10 or Article 22. By contrast Section 77 is inconsistent with Article 10 because it authorises an ex parte direction based solely on the Commissioner's certificate, affords no judicial discretion or hearing before deprivation of freedom of movement, and cannot be remedied by mere judicial review or appellate scrutiny; the Section 77 direct…