Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Inland revenue ordinance s.70a

Legal area

Court

17 Jul 2007

SAME FAST LTD v. INLAND REVENUE BOARD OF REVIEW

Citation

SAME FAST LTD v. INLAND REVENUE BOARD OF REVIEW
Court

Court of First Instance
Case number

HCAL122/2006

The Board acted reasonably in refusing to state a case because the majority of the questions either sought to re-open findings of primary fact, were premised on factual findings the Board did not make, or were unclear; accordingly judicial review failed and the refusal to state a case was upheld.
20 Jan 2000

COMMISSIONER OF INLAND REVENUE v. POINTSTYLE INVESTMENT LTD. AND OTHERS

Citation

COMMISSIONER OF INLAND REVENUE v. POINTSTYLE INVESTMENT LTD. AND OTHERS
Court

Court of First Instance
Case number

HCA13008/1996

Para.34 did not amount to a clear and unambiguous admission because the Amended Defence, read as a whole, disclosed a primary defence inconsistent with such an admission; therefore the Master's order entering judgment on admission against D2 and D3 was set aside and the plaintiff's application dismissed to that extent.