31 Mar 1982
THE HONGKONG AND SHANGHAI BANKING CORPORATION v. ATTORNEY GENERAL
- Citation
- THE HONGKONG AND SHANGHAI BANKING CORPORATION v. ATTORNEY GENERAL
- Court
- Court of Appeal
- Case number
- CACV109/1981
Because s.28 makes a bank's liability to joint account holders joint and several, the bank both owes money to the taxpayer and holds money on account of the taxpayer; the language of s.76 is clear and accordingly a s.76 notice may require a bank to pay money from a joint account to satisfy the tax liability of one account holder, and the bank must comply with such a notice.