21 Sept 1988
THE COMMISSIONER OF INLAND REVENUE HONG KONG v. LAI YIN HA
- Citation
- THE COMMISSIONER OF INLAND REVENUE HONG KONG v. LAI YIN HA
- Court
- Court of Appeal
- Case number
- CACV73/1988
Section 75(4) bars a defendant from relying on pleas that the tax is excessive or incorrectly assessed in proceedings to recover tax; the judge erred in treating an officer's in‑court admission as taking the case outside that prohibition. The correct exercise of discretion was to strike out the defence and enter judgment for the Commissioner; the statutory objection and appeal routes must be used to contest assessments.