21 May 2009
THE COMMISSIONER OF INLAND REVENUE v. NGAI LIK ELECTRONICS CO LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. NGAI LIK ELECTRONICS CO LTD
- Court
- District Court
- Case number
- DCTC6110/2007
The certificate complied with s75(3) because the statute does not require the Commissioner to sign personally and s3(3) deems an assistant commissioner authorized to perform the Commissioner's functions; the Defendant failed to demonstrate any error in the judge's earlier reasoning on the constitutional and statutory issues; accordingly leave to appeal and the stay were dismissed and costs were awarded to the Plaintiff.