1 Apr 2009
THE COMMISSIONER OF INLAND REVENUE v. SEA POWER INTERNATIONAL TRADING LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. SEA POWER INTERNATIONAL TRADING LTD
- Court
- District Court
- Case number
- DCTC6943/2008
Section 75(4) precludes the court from entertaining pleas that the assessment is excessive, incorrect or under objection or appeal, and the defendant failed to discharge the burden under s.58(3) to show non-receipt of notices; therefore the pleaded defence disclosed no reasonable defence and was struck out and judgment entered for the Commissioner.