27 Jun 2008
WAN MIU SUM v. HING LUNG HOLDINGS LTD
- Citation
- WAN MIU SUM v. HING LUNG HOLDINGS LTD
- Court
- District Court
- Case number
- DCEC1512/2007
Because the Respondent expressly denied liability in its Answer, liability must be litigated and determined by the District Court under s.18A before any enforcement of the Commissioner\u2019s Form 6 assessment; furthermore s.14 does not bar administrative assessments under s.16A and no time bar arose to the Commissioner\u2019s assessment where Form 2 was filed within two years.