11 Jan 1977
COMMISSIONER OF INLAND REVENUE v. LEE CHI-LING
- Citation
- COMMISSIONER OF INLAND REVENUE v. LEE CHI-LING
- Court
- District Court
- Case number
- DCCJ6256/1976
Because Part XI of the Inland Revenue Ordinance provides the exclusive statutory procedure to challenge assessments and s75(4) limits the District Court's jurisdiction in tax recovery proceedings, a plea that an assessment is null or incorrect cannot be entertained in District Court recovery proceedings; therefore the amended defence and counterclaim were struck out.